NEGATIVE 

NO.  95-62340 


COPYRIGHT  STATEMENT 


The  copyright  law  of  the  United  States  (Title  17,  United  States  Code) 
governs  the  making  of  photocopies  or  other  reproductions  of  copyiighted 
materials  including  foreign  works  under  certain  conditions.  In  addition, 
the  United  States  extends  protection  to  foreign  works  by  means  of 
various  International  conventions,  bilateral  agreements,  and 
iFC>cidiiiniMions. 

Under  certain  conditions  specified  In  the  law,  libraries  and  archives  are 
auMiorized  to  furnish  a  photocopy  or  other  reproduction.  One  of  these 
specified  conditions  Is  that  the  photocopy  or  reproduction  1s  not  to  be 
"used  for  any  purpose  other  than  private  study,  scholarship,  or  research." 
If  a  user  makes  a  request  for,  or  later  uses,  a  photocopy  or  reproduction 
for  purposes  in  excess  of  "fair  use,"  that  user  may  be  liable  for  copyright 


The  Columbia  University  Libraries  reserve  the  right  to  refuse  to  accept  a 
copying  order  if,  in  its  judgement,  fulfillment  of  the  order  would  involve 
violation  of  the  copyright  law. 


Author: 


Pennsylvania 

the  Auditor  General 


Compendium  and  brief 
history  of  taxation  in... 

PI  30  Ob 

Harrisburg 

Date: 

1906 


MASTER  NEHATIVE  i 


COLUMBIA  UNIVERSITY 

PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  iATERIAL  AS  FILMED  - 


BIBLIOGRAPHIC  RECORD 


D6SS 
P388 


iESTRICTIONS  ON  USB: 


PeniifljiviiiiiL  AudUm'  gmrnmPi  efice. 

Compeiidiuiii  and  brief  history  of  taxation  in  Pennsylvania 
with  statistics  of  tlie  public  debt  and  finances;  facts  relating 
to  the  Auditor  general's  department;  receipts  and  disburse- 
ments; references  to  laws  and  decisions  under  which  revenues 
are  collected  in  Pennsylvania  as  well  as  in  other  states.  Ar- 
ranged by  W.  P.  Snyder,  auditor  general,  1»06.  Harrisburg, 
Pa.,  Harrisburg  publishing  co.,  state  prmter,  1906. 

142  p.  241*^. 

''InfoniuitiQii  tmm  tie  fenend  laws  imposing  taxation  In  45  states": 

p^ins^m 

-.i.^^?**®"*"^®""^*^*^**  ^  Tamtloii— U.  a— Law.  i.  Ssyier, 
WtUiaiii  Braitmit  I8K1- 

*w^mMnuw 

IMmty  oC  Ooocnas     f     1  HJ24liaAMi 

t4lltl] 


TECHNICAL  MICROFORM  DATA 


FILM  SIZE*  "SSwifVi, 


REDUCTION  RATIO:  Ql^ 


IMAGE  PLACEMENT:  lA 


TRACKING  * : 


DATE  RLMED:  _V-^i-55 


INITIALS: 


FILMED  BY  PRESERVATION  RESOURCES.  BETHLEHEM,  PA. 


CaI' 


n 


o 

rn 


(Jl 

3 
3 


m 

O 

o  m 


(D  O 
OQ 


X 
M 


X 

-< 


3 

3 


m 
3 


pppiiiii'iiiiiiiiisii I  "'  ^^lll|||||r  ^^^'^''y 


8 


1^  1^1^  Is 


P  1^  1^  Is 


.u  mm 


AflCKFGHUKLMNOPWSTUVWXYZ 
■ImMgiialmnapqiiliiMMip 1234967890 


AiCQOWUKLMNOPQRSTUNAIVXYZ 
atalilj|NjUmiiOfxirstuvwxyzl234567890 


ABCDEFGHIJKLMNOPQRSTUVWXYZ 
abcdefghiikimnopqrstuvwxyz 
12345678% 


ABCDEFGHIJKLMNOPQRSTUVWXYZ 
abcdefgh  ij  kl  m  nqpq  rstu  vwxyz 
2.5  mm  1234567B90 


O 


4^ 


V 


5 


o 
0 

-n  m  n 


~1 

O  —  ^ 

O  00 
in 

3D 

m 


r 


■CJI 

3 
3 


Is 

3x 
|o 


^5 


3 


f  i 


^2 

3D 


Cnitittlna  <Kttiwi»tip 

'"ran  t  'ffmi  Aii'fiic 

CjttdlliltC 
SCH'OOi  Of  BUSINISS 
libfat?' 

 riiiiiiiiiii 

THE  SSLIGliJill'  UBHAltY  OV  BCONCBilCS 

'WMCiMiffMff'  BY  YSM  'fffffyHffffY 
1929 

I 


COMPENDIUM 


AND 


BRIEF  HISTORY  OF  TAXATION 

% 

m 

IN  PENNSYLVANIA, 


WITH 


STATISTICS  OF  THE  PUBLIC  DEBT  AND  FINANCES;  FACTS  RELATING  TO 
AUDITOR  GENERAL'S  DEPARTMENT;  RECEIPTS  AND  DISBURSEMENTS- 
REFERENCES  TO  LAWS  AND  DECISIONS  UNDER  WHICH  REVENUES  ' 
ARE   COLLECTED   IN   PENNSYLVANIA   AS   WELL  AS 

IN  OTHER  STATES. 


AltR/  N<iB«  BY  .  -  .     -  . 

W.  P.  SNYDEk,  AUBITOR*  tifil^KA^  ' 


*    Si    m       .  i  * 

'  •  •  •   •  ,•' ;  ; 


* 


•    »     «s  i 


*  :^  m 


•   •  1 


*  t 


HARRISBURG,  PA.: 
HARRISBURO  PUBIiISHill6  CO..  STATB  PRIlfT:E.Il' 

mm. 


« 


HI' 

m 
m 

'CD 


Every  G'OYerMueiit  must  provide  by  taxation  for  the  general  ex- 
I>enses  and  for  the  cost  of  other  public  necessities.  This  burden  is 
imposed  uiM)n  the  people,  avUo  are  called  upon  to  contribute  a  fair, 
just  and  equal  amount  for  that  purpose. 

Taxation  is  a  subject,  therefore,  in  which  all  are  interested.  But 
few  are  familiar  with  the  laws  imposing  the  burden,  the  different 
subjects  taxed,  nor  the  purpose  for  which  the  Revenues  are  col- 
lected and  disbursed. 

The  purpose  of  the  Department  in  preparing  this  volume  is  to  pre- 
sent, in  a  },'en(  ral  way,  for  the  information  of  the  public,  an  outline 
only  of  the  system  of  taxation  in  Pennsylvania  and  the  results  of 
its  operation,  for  the  purpose  of  comparison  with  the  systems  of 
other  states. 

iMQuiries.  are  frequent  from  other  states  and  from  taxpayers  and 
others  in  this,  for  information  in  reference  to  our  tax  system  and  its 
operation.  To  write  replies  would  be  impossible;  hence  the  publi- 
cation of  this  data. 

The  volume  contains  a  brief  review  of  the  history,  operations  and 
duties  of  the  Accounting  Department,  and  the  Revenues  of  the 
Commonwealth;  certain  Acts  of  Assembly  imposing  taxes  upon 
the  principal  subjects  of  taxation,  with  an  explanation  of  their  pro- 
visions, and  a  limited  number  of  citations  from  opinions  of  the 
courts  construing  them;  statistics  relatinj?  to  taxation  in  this  State 
and  statements  showing  briefly  the  general  laws  of  this  and  forty- 
five  other  states  under  which  taxes  are  assessed  and  collected,  with 
amounts  and  sources  from  which  received  and  the  amount  and  pur- 
pose for  which  disbursed,  with  other  valuable  information,  arranged 
in  such  form  as  to  be  readily  understood. 

It  would  be  impossible  to  give  all  tife  Acts  of  Assembly  of  Pennsyl- 
vania and  decisions  of  the  different  courts  construing  them,  or  even 
abstracts  of  all.  They  are  so  numerous  as  to  preclude  it.  Instead, 
the  most  important  Acts  and  brief  citations  from  the  opinions  con- 
strning  them  are  presented.  A  complete  review  of  all  the  laws 
relating  to  the  subjects  mentioned,  many  of  which  alone  would  ill 
a  volume,  is  not  intended.  What  follows,  therefore,  should  be  treated 
as  an  outline  or  general  review  of  the  Itevenue  System  of  Penn- 
sylvania. Many  sources  of  revenue  are  not  mentioned,  because  of 
the  small  amount  received;  to  include  theui  would  take  up  more 
space  than  is  warranted. 

(8» 


Tlie  tabulated  stati'iiieiits  in  Parts  2,  3  and  4  liaAC  been  prt'i>art»d 
from  tlie  latest  otiicial  reijorts  available,  and  contain  niueli  valuable 
information  in  reference'  to  taxation. 

Part  4  contains  brief  extracts  from  tlie  laws  of  forty-five  states 
in  reference  to  taxation,  with  statements  showing  the  sources  and 
ani:Oiiii,t  of  revenne  in  each,,  with  the  amount  and  purpose  for  which 
expeniei,  and  other  information  of  interest,  valuable  for  purposes 
of  coni;parison.. 


TABLE  OF  CO'}^TENTS. 


PART  I. 

CONTAINING: 

(1)  .    Information  concerning-  the  early  history  of  the  Accounting  Department 

and  other  subjects  relating  to  the  Revenues,  viz:  Public  Accounts— Set- 
tlement of  first  provided  for  by  Act  of  Sept.  2,  1778,  Chap.  806. 

(2)  .   Methodizing  the  Department  of  Accounts  (Act  of  April  13,  1782),  and  creat- 

ing the*  office  of  Comptroller  General,  and  appointing  John  Nidiolson  to 
that  office. 

(3)  .   Creating  the  office  of  Register  General  (Act  of  March  28,  1789). 

(4)  .  Creation  of  the  office  of  Auditor  General  (Act  of  March,  18W,  P.  L.  71). 

which  Act  abolished  the  offices  of  Comptroller  and  Registers  General. 

(5)  ,  Auditing  and  Adjustment  of  Public  Accounts  (Act  of  March  m,  1811,  P.  t, 

my, 

(6)  .  Statement  in  Reference  to  the  Finances  of  Pennsylvania  from  1830  to  1845, 

and  the  Default  in  Payment  of  Interest  upon  Debt. 

(7)  .   Sinking  Fund,  Establishment  of. 

(8)  .  Warrants—original  authority  to  draw  and  its  extension. 

(9)  .   Comparative  Statement  of  Receipts  and  Disbursements  in  1880  and  1905 

showing  great  increase. 

(10)  .  Names  of  Comptrollers  General,  1782-1794. 

Names  of  Registers  General,  1789-1809. 
Names  of  Auditors  General  (appointed),  1809-1851. 
Names  of  Auditors  General  (elected),  1851-1905. 
Names  of  State  Treasurers  (Legislature),  1777-1874. 
Names  of  State  Treasurers  (elected),  1874-1905. 

(11)  .  Powers  and  Duties  of  the  Auditor  General. 

(12)  .  Adjustment  and  Settlement  of  Accounts. 

(13)  .  Duties  of  the  Auditor  General  as  member  of  the— 

Board  of  Accounts, 

Board  of  Revenue  Commissioners, 

Board  of  Public  Grounds  and  Buildings, 

Board  of  Sinking  Fund  Commissioners. 

Board  of  Agriculture, 

Board  of  Military, 

Board  of  Trustees,  Soldiers'  and  Sailors'  Home. 

PART  2. 

Statements  in  a  condensed  form  relating  to  the  sources  of  revenue,  receipts 
and  expenditures  of  the  Commonwealth,  and  other  information: 

A.  Source  and  amount  of  revenue;  percentage  paid  by  each  class  of  taxpayers; 
amount  q.nd  purpose  of  expenditure;  what  the  individual  pays  to  and  re- 
ceives from  the  State. 

(S) 


* 


Bi.  .Pttbllc  B'*t  of  the  State,  lS#-li®S. 

C.   Fttttded  and,  unfunded.  State  debt;  statement  uf  condition  of  Sinking  Fund. 

,D*  Ileceipta  and  expenditures  at  tlie  State  Treasury  from  1791  to  November  30, 
1106,  iliowin,g  ba,lances  in  State  Treasury  from  1878  to  November  30,  1905. 

,13.  Statetii,eiit  tbowing  money  palcl,  returned  or  renllted  to  tlie  several  cou,ntiejr^ 
fron  tSit  to  IMS  both  inclusive. 

V.  'Statcmflat  of  the  Public  L.oans.  • 

G.  Interest  Certlfloa,tet. 

H.  Relief  Notes., 

I.  Public  Debt,,,  ,1903. 

J.  Stmteineii  -siiowinir  wbat  each  county  paid  to^  the  State,,  what  each,  county 
received,  frost  the  State,  with  balance  in  favor  of  coti,nty  ,for  INS. 

K.  Statement  showing  am,ou,n,t  paid  by  t,he  State  in  support  of  Penal  Instltu* 
ttons  tmm.  1S8#  to  ISOS  inclusive. 

Ii.  Statement  showing  amount  paid  by  the  State,, In  avpport  of  Charitable  In- 
stitutions from  ,MiO  to  1903  inclusive. 

M.  8tatem,ent  showing  a,mou,&t  of  Personal  Property  tax  returned  to  the  'Ooun- 
tiesi  from  IStl  to  tits  inclusive. 

N.  Statement  showing  amount  diverted  or  returned  to  ioeal  Treasurers  by  thi: 
State  on  account  of  Liquor  Licenses  from  1888  to  1905  inclusive. 

O.  Statement  chowinc  anmunt  collected  from  Corporations  and  AMOClvtioBs 

,for  Bonus  and  Tax,,,  from,  1881  to  IMS  Inclusive. 

P.  Statement  ahowin,g  amount  paid  by  the  State  for  support  of  Soldiers*  and 
Sailors'  Home  fnma  18S6  to  IMS  Inclusive. 

Q:.  Statement  showing  amount  paid  by  the  State  for  support  of  Soldiers'  Orphans 
from,  1870  to  IMS  inclusive. 

H.  Statement  showing'  ani.ount  paid  by  the  State  to  support  the  Judiciary  from 
I8M  to  IMS  Inclusive. 

8.  Sta,te:m,en,t  ahowlng  amount  paid  by  the  State  for  support  of  Township  .High 
Schools  for  IMS. 

'T.  Statement  showing  amount  paid  to  the  several  counties  during  1905  on  ac- 
count of  Appropriation  to  Plifollc  Schools. 

IT.  Statenent  showing  amount  appropriated  to  Public  Schools  from  183S  to 
IMS  inctusivc. 

'¥.  Statement  showing  anii,ott,nt  appropriated  to  NO'rmal  Schools  for  maintenance, 
buildings  and  educating  teachers  from  IMi  to  1M€  inclusive. 

W.  Statement  showing  amount  app,ropri,ated  to  Township  High  Schools  from 
IMI  to  1906  inclusive. 

X.  Statement  showing  amount  of  taxes  paid  prior  to  passage  of  law  exempting 
,froim  taxation  real  estate,  horses,  cattle,  trades,  occupations  and  pro- 
fusions. 

T.  Statement  showing  balances  In  the  Blnkln,g  Fund  from  1849  to  IMS  Inclusive. 

E.  Table  showing  the  principal  sources  of  revenue  and  the  principal  items  »)f 
expenditure  for  1905  of  New  York,  Pennsylvania,  Ohio,  Massachusetts, 
Missouri-,  Iowa  and  New  Jersey. 


? 

■PART  3. 

Acts  of  Assembly  of  Pennsylvania  imposing  taxes,  with  a  brief  explanation  of 
their  provisions,  and  citations  from  certain  opinions  of  the  courts,  construing 
the  same. 

I-II.  Tax  on  Banks.  State  and  National. 

IIL  Tax  on  Net  Earnings  of  Certain  Corporations. 

IV.  Tax  on  Trust  Companies.- 
1^  V.  Tax  on  Building  and  'Loan  Associations. 

.^1  VI.  Interest  on  State  Deposits. 

I  VII.  Tax  on  Gross  Premiums  of  Foreign  Insurance  Companies, 

I  VIII.  Tax  on  ■Capital  Stock  of  Corporations. 

I  .  IX,  Tax  on  Loans  of  Private  Corporations. 

I  X.  Tax  on  Gross  ,Receipts  of  Transportation,  T,ransmisslon  and  Ble^ttrlc 
I  Ught  'Companies.    I'l 

I     .      ^  XI.  Tax  on  Gross  Premiums,  Domestic  Insurance  Companies. 

I  XII.  Bonus  on  Capital  Stock  of  Corporations. 

XIII.  Tax  on  Personal  Property. 

I  XIV.  Tax  on  Writs,  Wills,  Deeds,  etc. 

I  XV.  Tax  on  Collateral  Inheritances. 

1^  XVI,  'Tax  on  Municipal  and  Coij,nty  Loa,n,s, 

I        .XVIL  Sale  of  Pamphlet  Laws. 

XVIIL  Notary  Public  Commissions. 

XIX.  LICENSES: 

A.  Mercantile,  Wholesale  and  Retail. 

B.  Liquor. 

(1)  .  .Retail. 

(2)  .  Wholesale. 

(3)  .   Brewers'  and  Distillers'. 

(4)  .  Bottlers'. 

(5)  .  Hotels,  Inns,  Taverns, 
(®).  sating  Houses. 

(7)  .  Billiard  and  Pool. 

(8)  .  Brokers*. 

(9)  .  Auctioneers'. 

(10)  .   Peddlers'.  Soldiers*,  etc. 

(11)  .   Theatres,  Circus,  etc. 

XX.  Tax  on  Gross  Receipts  of  Bankers  and  Brokers. 
XXI.  Tax  on  Sales  of  Fertilisers. 

XXII.  Fines  and  Penalties. 

XXIII.  Refunded  CJash. 

XXIV.  Pees  of  Public  Office. 
XXV:  Escheats.  , 

XXVI.  Gross  Receipts  of  Notaries. 
XXVII.  Bonds  of  Allegheny  Valley  Railroad  Company. 
•XXVIII.  Annuity  ,for  Right  of  Way. 


XXIX.  01eomarga.,rl:iie  Ueeues.  , 
XXX..  Renovated  Bntter  'liceiMei. 
XXXI.  nslilDs  .Iilcenses. 
XXXII.  Ii:iiiitlns  Licenses. 
XXXIII.  Sales  of  lAai. 

PART  4. 

Contains  extracts  from  the  General  Laws  imposing  taxes  in  45  States  named. 
^'^^J"  stajcments  showing  the  Source  and  Amount  of  Revenue  and  the  purposes 
for  whili  disbursed,  the  debt  of  each,  and  other  information  upon  the  subject 
of  Taxation,  oMalnecl  from  tlie  aiost  recent  available  reports  of  the  dilferent 

States. 

4i  ,, 


PART  I 


CONTAINING  A  SUMMARY  OF  THE  EARLY  HISTORY  AND  OPERATIONS 
AND  ACTS  OF  ASSEMBLY  RELATING  TO  THE  AUDITOR  GENERAL'S 
DBPARTM13NT,  SHOWING  ORIGIN  OF  THE  REVENUE  SYSTEM— THE 
DEBT  FROM  1826  TO  DATE— FORMATION  OF  SINKING  FUND— COM- 
PARATIVE STATEMENT  OF  RECEIPTS  AND  EXPENDITURES  IN 
1880  AND  1906-NAMES  OF  COMPTROLLERS  GENERAL.  REGISTERS 
GBNBRAL,  AND  AUDITORS  GENERAL  FROM  1782  TO  1905-STATE 
TRBASURERS  SINCE  1777— POWERS  AND  DUTIES  OF  THE  AUDITOR 
GENERAL-STATISTICS  CONCERNING  THE  REVENUES  AND  EXPEN- 
DITURES OF  THE  COMMONWEALTH  FROM  1826  TO  1845.  AND  OTHER 
INFORMATION.  WHICH.  IT  IS  BELIEVED.  WILL  PROVE  TO  BE  IN- 
TERESTING TO  EVERT  TAXPAYER  IN  THIS.  AND  OTHER  STATES, 
AND  TO  THOSE  WHO  ARE  INTERESTED  IN  THE  SUBJECT  OF  STATE 
TAXATION  FROM  AN  ECONOMIC  STANDPOINT.  THE  FACTS  HERE- 
IN PRESENTED  HAVE  BEEN  COLLECTED  AND  ARRANGED  FOR 
THE  INFORMATION  OF  THE  GENERAL  PUBLIC.  AND  ARB  NOT  IN- 
TENDED TO  BE  A  COMPLETE  OR  EXHAUSTIVE  DISCUSSION  OF  THE 
VARIOUS  SUBJECTS  MENTIONBD. 


ACCOUNTING  DEPABTMENT. 


Public  Accounts. 

An  Act  to  compel  the  settlement  of  the  Public  Accounts  was 
paBsei  Sept.  2, 1778,  Cbap.  806,  and  provided,  inter  alia  : 

"Whereas  in  the  course  of  the  present  contest  between  the  inhabitants  of 
the  United  States  and  Great  Britain,  very  large  and  great  expenditures  and 
advances  of  public  money  have  been  made  by  the  good  people  of  Pennsylvania 
in  the  common  cause:" 

"And  Whereas,  Many  of  the  persons  to  whom  such  advances  oi  money  have 
been  made,  regardless  of  the  public  welfare  as  well  as  of  their  own  credit  and 
character,  have  refused  and  neglected  to  exhibit  their  accounts  and  vouchers 
and  to  settle  their  accounts,  after  repeated  calls  have  been  made  upon  such 
defaulters  •  •  *  " 

"And  Whereas,  It  is  highly  necessary  as  well  for  ascertaining  and  settling 
accounts  of  expenditures  made  before  the  Revolution  and  since,  at  the  request 
of  the  Honorable  Congress  of  the  United  States  of  America"  •  •  •  ^  and  it 
was  enacted;  "that  Joseph  Dean,  John  Purviance  and  Samuel  Miles,  of  the 
City  and  County  of  Philadelphia,  Esquires,  are  hereby  appointed  Auditors  with 
full  power  to  colled,  audit,  liquidate,  adjust  and  settle  the  accounts  of  the  late 
Committee  of  Safety  and  the  Council  of  Safety  of  Pennsylvania,  who  ceased  to 
act  In  March,  1877,  and  all  others.  •  •  *  and  that  If  It  shall  appear  to  the 
Supreme  Executive  Council  of  the  State,  to  be  useful  for  the  advancement  of 


li 


this  aecewry  biiilsesB  mnd  t'lie  eaie  of  the  persons  accountable  'before  tali 
A:iiilt©»,  who  r«Me  at  a  great  distance  from  the  saM  city,  the  said  Cotincll 
may  direct  the  mild  Auditors  to  give  their  attendance  at  one  or  more  places 
wtthto  the  State  ob  the  western  aide  of  the  River  Siisque'hanna  and  at  two  or 
more  several  ;pla«es  other  than  the  said  City,  eastward  of  the  eald  river,  to 
settle  the  aeeounts  of  weh  .fersona  who  dwell  remote,  ♦  •  •  and  that  nothing 
lifrein  shall  preveirt  the  setHemept  of  the  following  accounts  before  the  Qim- 
wmm  of  Accounts  appolttttd  annuaUy  toy  the  House  of  Assembly ,  to-wit: 
Accounts  of  State  Irtasurer.  General  :Loan  OilM,  Mght  House  RaAes.  and 
'dtttleS' on  Slaves  •  •  • 

■CIn  Apil  13,  1782,  in  Act  wa«  approfecl,  eEtitletl  "Am  Act  for 
ttetioiMiif  tie  Department  of  Accoonti  of  tMa  Comiaonwealtli, 
and  tor  tie  more  effectual  lettlement  of  tlie  game."  Many  of  the 
frofiitona,  ©f  tiat  Act  are  of  interest  and,  extracts  w  here  ,gi:¥en: 

"Whereas,  the  methods  heretofore  practiced  for  the  .settlement  of  the  accounta 
of  the  Stmfe  have,,  by  experience,  been  found  not  to  answer  the  gm4  purposes 
Intended  thereby»  mr  Remedy  Whereof; 

«Be  It  Enacted,  by  the  Representatives  of  the  Freemen  of  the  Ootomonwealth 
of  Pennsylvania  In  General  Anembly  met.  and  by  the  authority  of  the  same; 

an  offlce  shall  be  Inatituia M  "this  Commonwealth  for  auditing,  liquidating 
and  adjusting  all  the  accounts  thereof,  and  that  the  same  shag  be  established 
■n«  kept  at  the  place  where  the  General  Assembly  of  the  State  shall  hold  their 
Sessions,  to  be  styled  The  Comptroller  General's  Ofllce,'  and  that  a  person  of 
known  Integrity,  diligence  and  capacity  be  appointed  to  esieite  and  perform 
the  duties  of  ttld  olBce  by  the  name  of  *ThB  Comptroller  General,.'  *' 

He  wai  given  the  anthority  to  examine  all  aceonnts,  call  wit- 
ne»»es,  etc.,  to  settle  and  collect  accounts  of  long  standing  and  take 
the  most  effeetnal  steps  for  speedy  recovery  of  the  same,  and  with 
all^  iispatci,  direct  the  Prothonotary  of  the  County  wherein  the 
debtor  ahode  to  isane  process  commanding  the  Sheriff  or  Coroner  to 
•immon  snch  person  to  appear  within  3  months  before  the  Comp-'" 
troller  Genera!,;  •  *  •  and  to  call  before  him.  as  often  as  necessary, 
by  subpoena  or  nramons,  witnesses;  and  in  case  of  refnsal  to  appear' 
to  issue  a^  writ  of  attachment,  and  commit  such  delinquent  to  the 
common  gaol  of  the  connty,  to  be  holden  until  he  comply  with  the 
Comptroller  General  and  directions  of  the  Act;  the  Act  to  be  pwb^ 
licly  read  in  every  Conil  of  Oyer  and  Terminer  .and  of  Qnarter  Ses- 
sions .of  the  Peace  between  the  Irst  day  of  May  and  the  irst  day  of 
Jaaniiry  .next,  imring  which  all  other  bnsiness  shall  cease,  ♦  •  •  And 
that  tie  sala.ry  of  the  Comptroller  General  shall  be  the  sum.  of  500' 
ponmis  .per  annnm,  i«yable  in  quarterly  payments,  bv  warrants 
dntwn  m  the  Tr'eagi.rer  by  the  Presideat  or  Vice-President  in 
^CoBiwil  and  that  he  gi.ve"bo.nd  in  tie  sum     ttre  thousand  pounde 

Tie  Comftro.l.ler  General  aubgcrihed  to  tie following  oath-  "I 
do  solmenly  swea.r  or  .aflrm  that  I  will  ^aithfulIy  execute  the  office 
of  Comptroller  General  for  the  Commonwealth  of  Pennsylvania  and 


11 


will  do  equal  rights  and  justice  to  all  men  to  the  best  of  my  judg- 
ment and  abilities,  according  to  law  and  equity." 

And  in  Sec.  22,  it  is  provided  *'that  John  Nicholson,  be  and  he  is 
hereby  appointed  Comptroller  General  for  the  time  being." 

This  Act  is  .recorded  in  L.  B..  No.  1,  p.  .508,  &c.  (Acts  upon  the  sub- 
Jec!t':  Sept.  20,  ,1.782,  Ch»p.  088;  .Feb.  18,  1785,  Chap,  1133;  Apr.  4, 
■1785,  Chap.  1.158;  Mar.  24, 1786,"Chap.  1218.) 

It  repeals  certain  Acts,  viz:  Mar.  1,  1780,  Chap.  882,  and  a  supple- 
ment to  that  .Act  pa.S8ed  May  30, 178CJ,  Chap,  m. 

In  1789,  March  28th,  an  Act  wm  passed  establishing  the  office 
of  Begister  General,  and  the  Controller  General  was  required  to 
submit  all  adjusted  accounts,  before  finally  settling  the  same,  ♦  *  • 
"to  the  inspection  and  examination  of  the  Register  General,  and 
take  his  advice  and  assistance  in  settling  accounts." 

Subsequently  the  Legislature  required  all  public  accounts  to  be 
submitted  to,  and  iA  the  irst  instance  examined,  liquidated,  and  ad- 
justed by  the  Keglster  General,  and  such  accounts  were  to  be  trans- 
mitted to  the  Controller  General. 

Both  the  offices  of  the  Register  General  and-  Controller  General 
were  abolished  by  an  Act  of  Assembly  dated  March  17,  180§,  P.  L. 
71,  which,  inter  alia,  enacted: 

Ik 

"That  from  and  after  the  first  of  May  next,  there  shall  be  ap- 
pointed an  officer  to  be  called  the  Auditor  General,  who  shall  be  in- 
vested with  all  the  powers  now  possessed  by  the  Begister  General 
and  shall  perform  all  the  duties,  etc.,"  giving  him  authority  to  draw 
warrants  upon  the  State  Treasurer  and  imposing  other  duties.  They 
were  appoints  until  1851. 

Two  years  after  the  creation  of  the  Office  of  Auditor  General,  the 
Legislature  passed  an  Act  in  reference  to  the  adjustment  of  ac- 
counts and  other  matters,  and  many  of  its  provisions  are  in  force 
at  the  present  time,  remarkable  aa  it  may  appear. 

This  Act  was  approved  March  30, 1811,  P.  L,  145,  and  provided 
for  the  auditing  and  adjustment  of  Public  Accounts,  and  required 
the  Auditor  General  to  first  audit  the  Public  Accounts  and  then 
transmit  them  to  the  State  Treasurer,  who  was  invested  with  powers 
similar  to  those  vested  in  the  Auditor  General.  If  the  accounts 
were  approved  by  the  State  Treasurer,  they  were  to  be  returned  to 
tie  Auditor  General.  If  he  did  not  approve  them,  tie  objections 
witi  the  account  were  to  be  submitted  to  the  Govemor  for  final 
decision. 

When  the  Auditor  General  and  State  Treasurer  settle  State  taxes 
against  a  taxpayer,  and  the  taxes  assessed  have  been  paid,  the  ac- 
count, except  a«  to  clerical  .mistakes,  is  closed  after  the  lapse^  of  a 
year  from,  the  time  of  such,  payment  and  can  then  be  re-opened  only 


:12 


hj  an  order  of  tlie  Board  of  Accounts.  Tliis  Board  was  ereated  liy 
tie  Act  of  A{)ril  8,  1869,  P.  U  If,  and  coHsiste  of  the  Auditor  Qm- 
eril,.  State  Treasiireir  and  Attorney  Genenil. 

.For  tlie  pnrpose  of  inforiiinlloii  and  coiiiparison  witli  tlie  in-eseiit 
condition  of  tlie  finances  of  the^  State,,  tlie  following  brief  statement 
18  presented,  allowing  conditions. 

From  18110  to  1833  was  a  period  in  tlie  financial  affa.irs  of  tlie 
poninionwealtb  •dnring  wMeli  it  defaulted  in  tlie  iwiyment  of  tlie 
interest  ifion  its  debt,  and  was  driYen  to  tlie  last  extremity  In  rais- 
lig  reTenne. 

In  imi  its  funded  debt  was  112,512,520,,  and  tlie  interest  aniounted 
to  tfil'6,8150.  Tliat  year  the  balance  of  the  revenne,  after  paying  the 
ordinary  expenses  of  the 'State  GoTerniiient  was,' t420,MO;,' leaving 
a  deiclency  i.n.^/the  interest  accomnt  of  |11»1,850.  '  Mne  years  after- 
wif  d,  in  18S!I,  the  debt  bad  ,grown  to  P2,tl77,518,  'liilt  of  which  had 
been  piid  to  the  CoTOBiissloaers  of  Pnblic  Works.  The  following 
,yeB:r  it  wai  P6,OOO,0§O.  The  resources  of  the  Treasnry  were  totally 
,lttadeqnate  to  m,eet  the  dtwiands  npon,  'it,  ani  it  became  necessary 
to  dispose  of  the  securities  owned  „by  the  State,  stocfcg  in  Tario^iiB 
ba,:nk«  ami  •corpora  tiona  and,  they  were  sold  at  a  heavy  loss. 

the  principal  (qierations  of  the  State  Trea»nry  for  the  18  years 
prior  t«t  1844  are  shown  in  the  following  statement,  Ti«: 


Rei'tiniie  tor  ll^  Yearn, 


.lileBiiM*,   .,   . ,  ,,  .|4 ,    .  02:] 

j|              « f, a,  •  i  ., ,1 «.,,»,,,»,, ,,   4, 42,1  "ifiil 

PW'inlnina  tank  charter.    a.«58,'l9,3 

Wnm  I,  nited  States.    ,t,M7,,,514 

DIirMend  on  Slate  8,toc,It,s,  ..,.,..„...,  8. 691, TO 

ianal  and  railroad  |o|,l»,    9.,286,«4 

otfter  re vcmie,    , . . . ,., .... , , , . . . . . . ,. ,  nf ^  igg 


■lioatts  and  pr<!:iii,iii,ina„,  .,.,.„  ,.  43,m,1gt 

of  ,lttveitiiii«n:ts.  ,. . , . .........        i,  ml  m 


in.,sis,i9i 


'Bxpi'BdltttrM  for  It  Tears. 


Governnn^nt  State.   :    |4,6o0.398 

Loiins  paid   4. (HO. 719 

Militia  and  i>e,nBion8,,   ............  ,l,l«4,2ii7 

Sch  oo  Is,,    .,.»*,,, . , , . , . . ,. . ,  ,2',  €W|  WB 

Education,  anci  charttlc*,  ............  Ul.m 

,P«nlteatlarl«j    .... ,. .  —   8!1».  »M 

DomeBtic  orealt,  .....  ,   l.m,Wi 

Itellef  notes,,  .................  .  '  jae.flflo 

Other  eatpwiilltiires',  ................  1,415.488 


117  2(fl  781 

iBato.  tarnpllie  utock,  ..........   l,m,m 

Fuolw  worki;,   55,066,S19 


|74,se,m 


Btt,ring  this  '.period  o,f  eighteen  years,  58J  per  cent,  of  the  State's 
refCBoe  was  derived  from  bo,rrowed  money  and  only  11.4  per  •cent, 
froitt,  taxation.  Of  the  total  feceipts,  16  iJer  cent,  'was  expended  to 
mi  top  tie  Public  Works,   'Tills  was  the  condition  of  the  Treasnrv 

#    .  aril  M     Jt'  ^ 

in  1844, 

The  next  year  the  .payment  of  interest  was  resumed  npon  the  debt, 
which  was  at  that  tlm,e  upwards  of  4#,5W,(M>i.  Prom  that  time  to 
the  present  the  gtate  has  never  defaulted  in  the  payment  of  any 
principal  or  interest, 

,B"uring  the  pi^riod  referred  to,  certificiites  ,for  the  jiaynient  of  in- 
teieit  on  the  debt  had  been  issued  in  1842,  1843  aad"lM4;  those  of 


1842-3  bore  6  per  cent,  interest,  and  of  1844,  5  iM?r  cent.  On  April 
1%  1845,  the  Governor  was  anthoriEed  to  issue  new  stock,  maturing 

in  1855,,  at  the  rate  of  .5|>er  eent.  to  all  certificate  liolders  who  wished 

to  exchange.  The  unpaid  hiterest  on  tie  old  certificates  was  com- 
puted at  4J  p<^r  cent.,  which  vrm  added  to  the  principal  and  new 
stock  was  i«siu'd  lor  the  total  aniouut.  The  old  certificates  to  the 
amount  of  |2,481,396.77  wt  re  delivered  up  for  exchange.  Of  this 
transaction,  John  M.  \\  allace,  author  .of  ■'•Pennsylvania  as  a  ,Bor- 
rower,"  said:  "Failing  to  pay  interest  on  money  borrowed,  she  gave 
bonds  for  that  interest,  promising  to  pay  the  old  interest  at  a  fixed 
date,  and  to  pay  five  or  six  iier  cent,  interest  on  the  intt^rest  already 
over  (hie.  She  did  neither.  She  comwlled  a  surrender  of  the  con- 
tracts  and  their  evidences,  and  then  forced  the  holders  to  take  4| 
per  cent,  interest.  It  can  never  be  sicken  of  othei'wise  than  as 
m  'Act  of  Repudiation'  by  those  who  speak  of  it  at  all.  ,It  Is  ,a 
damned  spot,  and  all  the  perfumes  of  Arabia  will  not  sweeten  the 
honor  ol  this  Common w^ea  1th." 

The  State  Treasurer  defended  the  action  of  the  State  and  gave 
his  i-easons.  The  fact  apiM*ars  to  have  been  that  it  was  owing  to 
bad  management  and  a  dislike  on  the  |»rt  of  the  people  to  taxation, 
that  the  State  was  unab,le  to  ,meet  its  interest,  except  by  the  issue' 
of  stock  and  it  has  often  been  claimed,  in  explanation,  that  the  Is- 
sue of  the  o,ri,gi,ual  interest  certificates  was  in  Tecognition  of  the 
claims  of  contractors  and  workmen,  before  those  of  the  certifi- 
cate holders. 

Up  to  1849  the  State  debt  had  only  been  reduced  f 475,000;  but  the 
revenues  were  increasing  m  rapidly  that  by  ,Aet  of  ,1849,  U  572, 
a  Sinking  Fund  was  established.  The  Comm,is»,ioners  of  this  fmd 
were  authorissed  to  apply  certain  ,revenues  to  the  decrease  of  the 
State  debt.  The  first  tax  devoted  to  this  purpose,  was  the  collateral  ♦ 
inheritance  tax,  then  tax  on  theatres  and  various  licenses.  By  Act 
(»f  1858,  P.  L.  468,  a  new  Sipjcing  Fund  law  w  as  passed,  and  the  fol- 
lowing revenues  were  devolei  to  that  fund,  viz:  Tkx  on  all  bank 
dividends  and  bank  charters;  corporations;  licen,ses;  auction  com- 
m,is8ionB  and  duties;  wills,  writs,  deeds,  etc.;  public  officers  and 
others;  foreign  Insurance  agencies;  enrollment  of  laws;  sak^  of 
pamphlet  laws;  fines,  forfeitures  and  penalties;  public  lands;  militia 
tax;  millers;  moneys  at  interest;  tonnage;  escheats;  collateral  in- 
hcHitances;  accrued  interest;  refunded  cash;  gifts;  grants  and  be- 
quests. 

These  included  all  the  princi,pal  sources  of  revenue  except  tax 
on  real  and  personal  propwty,  which  latter  was  reserved  to  m,eet 
the  current  expenses  of  the  Commonwealth. 

The  Sinking  Fund  wiis  made  permanent  by  the  Constitution  of 
1873,  ,Art.  IX,,  Sec.  2.   Since  that  time  the  Sinking  Fund  has  :pro. 


14 


r'nlvil  for  lie  ,pijiiieiit  of  the  oiitBtamliug  ilebt,  oetil  at  the  preueit 
time  the  actual  deM.  is  leaa  tlitn/'|12%fl00. 

I'l'ior  to  182!l  all  warraMts  for  the  pajment  of  momj  by  the  State 
Treasurer  were.drawa  aai  tlie  receipti  comterBigEed  by  the  Auditor 
6eii,en,l,  with  the  exception  of  a  few  signed  hj  the  Speakers  of  the 
two  Homs«  for  wages  0f  Members  and  inciiiilal  expenses. 

From  1811  to  1829  the  duties  and  powerg  of  the  Auditor  General 
werC'  nnchanged,  except  that  the  Aet  of  March  27,  1821  (8  Smith's 
IjawB,  267)  made  the  Auditor  General,  .Bbcheator  G^meral,  with . 
,:piwer  to  appoint  a  deputy.  In  1820  the  .Legislatnre  by  Act,  P.  L. 
:S6S,  gave  the  Governor  authority  to  draw  warrants  on  the  Treasury 
to  .pay  the  wlaries  of  tie  officers  of,  the  Eastern  and  Western  Peni- " 
*<*ntiaries,  and  his  authority  was  afterward  extended  to  charitable 
institiitioni,  iospitals,  Middle  Penitentiary  and  militapy  expenses. 
Tiis  auth<Jrity  was  subsequently  limited. 

The  IPCToa'Ciments  upon  tie  duties  which  originally  and  of  rigit 
bolongd'  to  the  Anditor  General,  commenced  with  the  foregoing  Act, 
and  tittce  have  'been  extended  so  that  at  tie  present  time  seven  per- 
sons exercise  the  right  to  draw  warrants  upon  the  'Ti^igliry,  vis: 
Governor,  Secr*»tary'  of  the  Oommou wealth,  Adjutant  General, 
Soperlntendent  of  Public  Instruction,  State  Commissioner  of  High: 
ways,  Banking  Commissioner,  Auditor  General. 

The  report  of  Auditor  General  Schell,  for  the  year  1880,  contained 
much  valuable  inforaation  in  reference  to  tie  early  revennes  of  tie 
Commonwealth,  prepared  by  B.  M.  Mead,  Esci,,  of  Harrisburg,  then 
connected  with  the  Department,  and  from  which  I  have  obtained  cer- 
tain data,  used  in  the  preparation  of  this  volume.  A  reference 
to  the  report  of  tie  Auditor  General  for  tlie  year  1880  shows  tie 
primitive  condition  of  the  accounting  department  at  that  period  as 
co«p«:red  with  tie  present.  As  an  example,  this  statement  is 
shown  • 

••The  papers  and  recorcle  in  tlie  Bepartment,  fcave  been  ijratemMleiillr  arranged 
In  cmaes,  tie  cases:  hare  been  marked and'*an  Index'  of  the  cases  and  intents 
have  been  prepared  and  transcribed  into  'a  book'  called  tlie  'Official  Index/  a 
Mference  t#  wbich  will  greatly  facilitate  the  btinlness  of  the  office/' 

At  that  time  the  total  number  of  corporations  reporting  was  about 

a^WM),  and  the  mHillr  of  blanks  for  rt^jwrts  and  instructions  sent  ■ 
to  them  about  10,000.  At  tie  prcseut  time  tie  number  of  corpora- 
tions, with  active  accounts,  upon  our  bool«,' exceeds  25,000,  and  it 
reiiuires  the  mailing  of  upwards  of  200,000  blanks  each  year.  The 
accounts  necessary  to  be  'kept  ill  some  seventy-ive  ledgers  and  many 
other  .records,  Tiis  statement  is  made  without  referenee  to  the  ac- 
counts  required  to  be  kept  of  transactions  with  county  officers  and 
others,  wliere  the  increase  is  c|iiite  as  great. 


m 


The  wonderful  increase  in  revenue  collected  and  llpbursed  in  the 
years  1880  and  1005  is  shown  by  the  followiBg  Goiii|iarative  state- 


meiit: 


Revenue. 


ISP. 


tone. 


*'  *  4  *  M  •  Hi  i 


■  n  ■  i.  *.  *.  Hi  .i  ■  li  «■  p .  p,  f .  i,  ,■ 
•  M  M  >  b  >•  .f  «  Hi  «  «  ft  «'  t'  t  '« 


From: 

JI'I'AittlOIIIdlkl       llMiLIllCjBi        w  <■  «  a  •  »  •<  w  t  *  <•  M  iw  p 't  ■  «  *  M  a        •  «  •  a  a  a  a  «  a  a  *  Hi  i>  a  h»  hi  «  a  ii  ■ 

fill''|iiilflb1iii0       llttJnLil£8.|{|p  •>«w«a>*aa>«a>«*«a'«aiaaiiaaaa'aiHii*aBii*«W'iiaaH.a**««aa»a 

Incorp.  savinsB  Institutions,    

Building  and  lomia   •  •• 

Interest  on  State  deposits  ,  

Foreign  insurance  company  premiums  

Tax  on  capital  stock  

TfllX  on  C0riK)rElt6  lOSinS,  •  «  •  •  «  ^  a  *  a  i  ■  a  «  •  «  a  »  •  ■  a  a  «  •  a  a  ■<  *  «  «  »  •  a  •  a  «  p  #  k  « 
l3Pi8l3C     on      |^T*OSS     I*6061l!!)tBf       ■  a  *     «  a  *  a  a  a     •  «  t  *  a  a     »  •     a  a  a'  a  a  a  a  a'  a  ■«•'««  w 

'Tax  on  it^i'^ss  premiums.,  Instirance  'eofnpanles  (domestic),. 

iO'OnUS    on     CllH&rtOrS,       ■  •••  •  kfrvtaapai  mm  t  »  m<r  ■§»  m  u  m  mm  •  ir  m  m  m» 

Tax  on  personal  property,  .   

'!X''ftJC  on  IRTfjltiifflly  WHlflg  C^tiCtn  (  a  ■'  a  «  «  a  a  a  •  i.  w  •  «.  Hi  a  •  •  i.  a  «  «  ».p  «i  i,  «.  t 't  a  hi  a  «.  »  h*  a<  « 
Influx  OClt  C!Oll.filii1b)&1!*iGLl(  l.lll!l!0lirlltft  nC'CiS'lSii  a  a  «.  a.  <«  •  H  ■  a  w  »  a  a  a  a  i  a  a.  a'  *'  *  a  a  a  >'  a  'i  't 
"iClBlJC     0X1      liOflLUiB'fi      CS011>Il't»y  |i       aiiaa'«B«"t«'a««aia«aaaa>>t««iai.***<«.  «aaa»#<* 

Tax  on  loans,  munfcfpal,  

I'&mfjIlilGtii'       1&  WSf.  ata»fl«aa«>>la>'*»i«.-Mai«**a«*-.><<i»«ii>>t**<*>Hi«.i.<...H|i* 

Notary  comin  lesions,    . .  •  .;  . ,  

Receipts  from  Ucenses: 

Retail  mercantile,    

Wholesale  mercantile. 
Retail  liquor,  ... 
Wholesale  liquor, 

'I'Sbi'iyDkMniiifli'iifA 

hiKMK  'til.W  ■Sii'»:||[  *  a^a'  <t  w  »  *  *•••«••  i'  >•  a  •.  • 

X]^tlflitllll€ll!l|''A  |.  •  a  a  a  .1  9  m  »■»  * 

'SN!l''iti4jiCS^lI*f|.|p  '«  I*  Hi  «  a  a     t'  a  a  *  a  a  a  B  i  t  i»  <• 

JEI^U'IIJBUiNIII  |.  a  i  a  a  <a  a  a  a  »  *  a'  *  a  Hi  a  a  a'  a  a  a 

.Brakers  ,  

Auctioneers  

Peddlers,  

'!I!''h6flttX*'0f  •aa»»«*«aa»|iia  »a« 

Bating  house,    .. 

Oleomargarine  license,  ... 

Butter  licenses  ., 

Fishing  licenses  

Hunting  licenses.  .......... 

Other  Sources: 

Z^hBlA     0CR06.|»       a'i>aa4ia»>>>Hia  aaa'tiiia' 

Auctioneers*  commissions. 
Blvtdends  on  stocks,  .... 

Tax  on  coa.1.   

Tax  on  tonnage,  .......... 

Tax  on  net  earnings,  ... 

Escheats  

Office  license  fees   

Fees.  State  officers  

Annuity,  right  of  way,  ... 
Ml  seel  laneous,  

Total  ■revenue,  ..,„......, 


1339. SS9 


196,743 

300.453 
666,025 
a6,8«l 

m,m 


172 
6,575 


1170.410 


a  a  a<  #  •  «.  ■!<  a  i 


■  a  W  a     #  'i 

41  •  'Will'  <l 


■>•  i'i#aa'iiaaMiii« 
■  -w  m  m  m  »  m  a  *'  >»  m  a 


2.889 
# 

811.139 
460,000 
57.403 
2,168 

"u,m 

MO,  554 


1747,191 
99.297 
S2.66C 
12,371 

274,157 
1.187,425 
8,927.649 
1.662.0S5 
1.186,461 

106, 106 

915.892 
3,446,906 

190,664 
1,677,185 

169.917 

101.689 

43,775 


1680.817 
259.751 
€17|913 
665.429 
274.  IM 
iii..6l9 
89.241 
91,773 
45,143 
15.043 
6, 565 
2l.5i;6 
32.960 
26.707 
4.825 
3,082 
1,024 


aaMAaaa'i 


2,312 


41,897 
16,422 

2ii'620 
10,000 
292,067 


0'  •'•'*•■  a  a  x_*'  a  a'  h4 


16,720,334 : 


'124.269.120 


BISBURSEMENm. 


.Ijii"h:|«ttve,   

iTMuitmry,    , . , .    

.Departments,  boards  etc 

Cliaritiea.  .   

Biiieatloii,,     

Mflltury   

ginltentkriesV '  etc  * " ' '. '.  '  * ' * " 

:fini>toii;«  and  srataltles  .. 

.giiMic  printins  :: .  : . : : : : —  ■  *  ■  ■ 

5£«&J^  <!;*r",™'l**  P/emiuniti  returned.  .. 

JteoaiMiiU  couoty  bridges,   

Conatriicttiis  mw  capitoi  

•«s«Uaiiiiwtt»  genewil,   


18811 


139,043 
197,  Ml 


mjm 

23,818 
238,699 


28,373 
2|  008'.,  408 


tlllME 


1393,322 

1.098.160 
6,133.945 
4.464,500 

S.  800. 264 
t77,«80 
4&4,681 
4,164 
383.757 

1, 633. 382 
111.118 
281.989 
879,738 

1.046.000 
24,972 
378,'040 


Tie  Atiditlng  Department  of  tli,e  Commoiiwealtli,  since  1782 ■■has 
been  filled  by  tbe  following: 


John  Nicholson,     im-tm. 

John  Dooaldson,  ...MM-lMl. 

mmuel  Bryan   18il-lW6. 

tiwge  DuffieW.,   .  .  ,   ,.1»5-1WS, 

.REGISTERS  QBNBR.AL. 

Jo^hii  Donaldson    im^llU. 

lonattoB  B.  Sm.lt.li.   ,.l»«m 

Samuel  Bryan.   ,.,      17S5-1»L. 

T  h*^*^!-  ^"*^**^'  1801-im 

Joftn  Mmtt,        1805-180g. 

R.l.cli.a.r<i  M.  Crm.i.n..   IgM-im 

AUDITORS  GENERAL. 
<App#|.o.|ei  by  the  <Jovefnor.) 

■  George  Bryan   .  , ;  ^  1801-1821. 

^Jaiiies  Duncan.,      1821-1824. 

David  Mann 

Mnn,,       ,lg24-l83©. 

■aniel  Sturgeon,  .... . ....... . »,....,..,...,.  . . .  ^  ^  ^  .18»-18JMI. 

.Nathaniel  P.  HolMirt   .«!>«.• 

G  .     ■   n  w  •    ,  ...Il|f-.1839. 

TOn7'^  •  l«t-t8«. 

wimam.  W\  Packer.    ,   1842-1.848. 

•io.nra  ft.  Pttrviiince   '  •o^* 

Mm»»\,v ,  ......,....,.,.„ , ,  1841-1811. 

  (.Blected  by -the  People.) 

Rphmim     18il-l867. 

Jacob  Pry.  Jr...       1857-18W. 

Thomas  E.  Cochran   ,o/./^  ia«« 

Iimac  Slenker.  . . . ,   .   1863-1866. 

^ohn  P.  Hartranft,  ....   1866-1869. 

.John  F.  Hartranft  »ii|iitot,ed>.   ,  ,  ,    1869-1872., 

.Harrtion.  Allen.  ,     1872-1875. 


17 


.JuBtus  P.  Temple ,  1875-1878. 

Wm.  P.  Schell.    1878-1881. 

John  A.  Lemon,   1881-1884. 

Jerome  B.  Niles.,      1884-1887. 

A.  Wilson  Norris,   1887-1888. 

Thomas  McCamant,    ..1888-1892. 

D^t  ]VXcJV![*  Cjri'G§'§('»  ••»•••«•#••  ••♦••ii*t»  •«*•#•*•*••••••§•••  •«••••«•••■  1892—X895» 

Anios  H.  Mylin ,  .••••«»*«.#  h*  •  t  •  »  -  •  •   1895"1898. 

Levi  G.  MeCauIey,   1898-1901. 

E.  B.  Hardenbergh  1901-1904. 

W.  P.  Snyder   .1904-1907. 


And  the  following: 


STATE  T.R.EA.SU.R.ER.S. 
(Elected  by  the  Legislature.) 

][Ii3^fti''V'  !!0li'titl611ll!lO1JlS'O  y       *  «  m  m  «■  m  mm  mm  •  «  •  *  «  «  «  •  •  w  m  9  mm  mm  *•«»'■!•«•  mm   •'#•«••  m  w  1 

ChrlBtian  Febiger ,     1795-1797. 

Jt'dt'Br        ri'ton  y  «•«•«*•.■  •  * « •  •  <•  *■!<»•«•«*'••.»••  * « * « « •  »'•*«.••«•    • « •  ■  1.  ^ 9  ( ■■X80'l» 

J&iCOl)    0^1*1)611  "t^F*  f      mm  mm  m  •  m  m   mm  mm  mm  mm  >•  mm  mm  mm  mm  mm  mm  mm  mm  »«  •  X80X*X802» 

ISdoO-C      "WCflfVGr  J  m  m  m  m  tii   ■•••«•••*>••>•••.••  ■•««■••»■•••«••  XSOS^XSOGi* 

Andrew  Gregg,    1806-1807. 

William  Findlay,  1807-1817. 

Richard  M.  Grain  1817-1820. 

John  B.  Irevor,  1820-1821. 

William  Clark,   1821-1827. 

Alexander  Mahon  1827-1835. 

Joseph  Lawrence,    :  1835-1836. 

Alraon  H.  Reed  '.  1840-1841. 

J ohn  Gilmore ,   .... ".   1841-1842. 

Job  Mann ,   ,     1842-1845. 

James  Ross  Snowden ,  1845-1847. 

JO'hn.  l^ianks..|  ..*....•.....*.................•.....«..•..•..«......  1847—1848. 

A.rn.old  Plumer.,  ..................................................  1848—1849. 

Gideott  .J.  Bally  ....................................................  1849— 1860. 

John  "BM.*.  B.lclcel.f  ..».•...............,.......,....,.....,..,,.,..,. .1850—1854. 

Joseph  Bailey,  •.....•.............*.....»......,...,,.,.,.,..,,,,,  1854—1855. 

Eli  Slifer ,  ....................................................... ,18.55-1856. 

Hem  y  S.  Magraw ,  «  .1856-1859. 

Eli  Slifer ,  •.................,........,..,,*,,,.,.,,.,.....,.,,.,,,.,,  1859—1861. 

.Henry  D.  Moore ,  ,  1861-1863. 

William  V.  McGrath       1863-1864. 

Henry  D.  Moore    1864-1865. 

William  H.  Kemble,    ...1865-1868. 

Irw  in ,   ,  1868-1869. 

Robert  W.  Mackey      1869-1870. 

W.  W.  Irwin,     1870-1871. 

Robert  W.  Mackey.       1871-1874. 


T^t're*«  S  tht^""  ^r"'  «»  187*  the  State 

maBurerg  of  the  Commonwealth  were  chosen  by  the  Lejriglatnre 
The  following  State  TreaBuiera  have  been  elected  by  tte^e" 

Robert  W.  Macfcw.  .... 

Henry  Kawle.   .187l-18m 

Amos  C  Nil  VPS  ....iHit-lWi. 

Samuel  Butler   '  .IBW-IWO. 

SUM  M.  Balle, 

M.  8.  Q^.  >««-««• 

wm.  Liv«y.   

Wm.  B.  Hart.  ..  MST-1S88. 

Henry  K.  Bo,«r  

John  W.  MorrtMn   VSM-im. 

M.  Jactaon  

B.  J.  Haywood.  .   ■ 

j.me,E.Ba™tt  'z^- 

J^".kO.H«rta  

W.  L.  Maa.»e»  

W.H.  Berry   ..WM-MOl  • 

 iNt-ues. 


POWEBS  AND  DUTIES  OF  THE  AUDITOR  GENEBALu 
Tfce  Auditor  Cfeneral  is  elected  by  the  people,  at  a  aenefal  elec 
ere^  third  year,  and  serve,  for  three  VeJra  ^m  t^S^^. 
day  of  May  next  snceeeding  his  election.   He  glyes  a  ^md  trthe 

o?*if 1  ^^'^  ""^^  ^-^^ 

inaDiuty,  or,  in  case  of  Taeancv.  until  a  Bnnn<».in>  s»  j_i  , 
Thi.  „  K    J^^l  Buocessor  ib  duly  qnalifled. 

llie  deputy  gives  a  bond  in  the  sum  of  flO.OOO.   The  duties  of  the 

t^tZ  '  •'"^  «"  a«e«nSs 

between  the  Commonwealth  and  any  person,  officer,  department 

tne  state  Treasury,  and  is  required  to  publish  in  six  newsnaDers 
through  the  State  the  monthly  «<«tement  of  the  State  Tr^^ 

-nHT*«?i  '""^  remalaing  in  the  State 

i.rei«l,ry  and  tee  Sinking  Fond 

fure  Mill  are  tct.t  broad.   He  can  compel  the  atteodaefe  of  all 

mmm%  «i  of  sieh.  witiieii.es  ib  .He  deems  proper,  and'  '"Limine 

tie«  «der  oath,  amd  eo,m,pel  the  firod:iietioa  of  all  hooka 

etr  .»  order  to  do  wjiieh  he  eaa  exercise  tie  power  of  m^^mZl 

wmi^ie^  „lte.  ea.  procwe  the  teitlmoay  on  a  commissioB  umZ 
hm  haid  asd  seal   He  can  commit  to  prisoe  aaj  witness. 


10 


He  may  send  an  agent  to^  exam,ine  the  books,  etc.,  of  any  corpora- 
tion, or  company  ha¥ing  accounts  to  settle  refusing  or  neglecting 
to  make  retnrns  ■within  the  time  speciied  by  law. 

In  settling  the  acconnts  for  incidental  expenses  he  can  disallow 
any  excess  over  fair  cash  prices. 

When  it  appears  that  an  account  has  been  erroneously  or  illegally 
gettled,  and  one  year  having  elapsed  from  the  date  of  such  settle- 
ment the  Auditor  General,  State  Treasurer  and  Attorney  General 
may  revise  and  re-settle  the  same  acco,rding  to  law. 

Within  thirty  days  after  the  settlement  of  any  account  on  wMch 
a  balance  appears  to  be  due  the  Commonwealth,  the  Auditor  Gen- 
eral shall  send  a  copy  thereof  to  the  i3erson  or  persons  indebted, 
from  which  they  may  appeal  to  the  court  of  common  pleas  of 
Dauphin  county,  within  sixty  days  after  the  notice  of  settlement. 

The  amount  found  due  on  any  account  shall  be  a  lien  on  all  the 
real  estate  of  the  persons  indebted,  and  their  securities  throughout 
the  State  from  the  date  of  settlement,  provided,  such  liens  are 
entered  in  the  proper  couety,  and  they  shall  bear  interest  at  twelve 
per  cent.  pi*r  annum  from  00  da^  s  after  the  date  of  notice. 

Accounts  examined  and  settled  are  submitted,  with  all  the  papers, 
to  the  State  Treasurer  for  his  examination  and  approval.   If  the 

•m  mm 

latter  disapproves  he  must  state  his  reasons  in  writing;  and  if,  on 
due  consideration,  they  still  disagree,  the  reasons  in  writing  of  both 
must  be  submitted,  with  all  papers  relating  thereto,  to  the  Gov- 
ernor for  final  decision. 

Accounts  approved  by  the  State  Ti«asurer  are  returned  to  the 
Auditor  General,  a  certified  copy  of  each  one  is  made  and  forwarded 
10  the  proper  party,  a  record  of  the  settlement  is  kept,  and  the 
originals  are  properly  indorsed,  numbered  and  filed. 

All  debts  known  to  be  due  the  State,  from  all  sources,  remain- 
ing unpaid  for  ten  days  after  the  time  allowed  for  appeals  shall 
have  expired,  must  be  placed  in  the  hands  of  the  Attorney  Gen- 
eral for  collection. 

Gertified  copies  of  all  accounts,  books  and  documents  on  file  in 
the  Auditor  General's  offlce,  under  his  hand  and  seal,  shall  be 
admitted  in  evidence  in  any  court  of  law  and  elsewhere  in  the  Com- 
monwealth. 

Wherever  the  laws  recognize  a  claim  on  the  Commonwealth,  and 
there  is  no  money  appropriated  to  pay  it,  such  account  must  be  set- 
tled as  other  accounts,  and  the  Auditor  General  at  once  reports  to 
the  Legislature,  if  in  session;  but  if  not  in  session,  then  during  the 
first  week  of  the  ensuing  session.  He  may  issue  a  new  certificate 
of  debt  in  lieu  of  any  one  lost  or  destroyed  on  satisfactHry  proof 
of  its  loss  or  destruction. 

He  possesses  all  tlie  i»owers  and  performs,,, a  11  the  dnt-i^es  of  Es- 


f  II' 

cliii-ifor  Gent^ral,  and,  upon  ■proiMT  inforniiition.  given,  appoints. 
Dt'put)-  Each^tors  where  reiinired.  Ht»  Is  also  a  iiii'mber  of  tlie 
Military  Boar'l;  'tlie  Hoard  of  Foblk*  Arrouiits;  tlie  Board  of  .Si.iik- 
ittf  Fiitti  Coaiiiiisiio'iiefs;  tlie  Board  of  Befeaue  CommissioEers; 
Coimnissloners  of  Pnbllc  ClroBBds  and,  Biildiiigs,  Board  of  Agrlciil- 
tnre  and  other  8|iecial  Coniniisilons  or  :B«irdB  where  the  money  of 
the  Coiiimonwealth  is  eiitended. 

In  rase  of  the  failure  of  tlie  eourt  of  couinion  pleas,  of  any  conntj 
to  appoint  an  anditor  of  county  accowt*,  at  the  hist  term,  preced- 
,iBg  the  irst  day  o,f  Ja,n,tta.ry  of  each  year,  It  is  the  duty  of  the 
Anditor  General  to  til  snch  vaeancy. 

Tie  act  approved  Jmly  15,  ,1897  (P.  L.  2S1)  anthori,ies  him  to  pre-. 
scribe  the  form,  etc.,  'Of  vonchers,  monthly  and  quarterly  retnrns 
and  statements  of  Oomnty  Officers  aud  InstitiUions  receiving  State 
lid;  to  ai'»i*oint,  for  temiiorary  8€»rvice,,  from,  time  to  time  expert 
conntants  to  examine  the  aceonnts  of  cownty  offi,eer8  and  of  Institn- 
tions;  and  he  Is  made  the  cnstodian  of  the  title  'pipers,  insnrance 
imllcies,  plans  of  bnlldings  and  gronnds,  deeds  and  other  legal  evi- 
dences of  ownefship  of  .all  the  institntion,s  ow,n,ed  exclnsively  by 
the  State. 

Dnt,ie8  of  the  ,A«ii,tof  (ienerars  department. 

The  dnties  of  the  Anditor  QeneraFs  Department  may  be  con- 
sidered, for  the  sake  of  eonvenienee,  nnder  the  following  heads: 

1.  Settlement  ,for  ta,xeB  made  directly  with  taxables. 

2.  Settlements  with  officers  who  collect  taxes. 

S.  Dnt,ies  in  eo,nnectiom  with  the  payment  of  moneys,  varionsly  ap- 
propriated. 
4.  Miscellaneons. 

1.  ,Bettlenien,t  for  Taxes,  Made  D,lrectly  Against  ^Taxables. 

^The  Anditor  General  makes  w-ttlements  directly  against  taxables 
for  the  ,following  taxes: 

1.  Tax  on  the  Capital  Stock  of  Corporations,  or  Interest  In 
Mniited  Partnership  or  foint  Stock  Associations. 

2.  Tax  on  county,,  m,nnlcipil,  borongh  and  cor^porate  loans. 

3.  Tax  on  gross  receipts  of  transportation,  transmission  and 
electric  light  companies.  ^ 

4.  Ta,x  on  the  stock  of  banks. 

.5.  Tax  on  the  gross  |)reniinms  of  domestic  Insurance  comimnies 

with  capital  stock. 

'C  Tax  on  the  net  earnings  or  income  of  brokers,  private  bankers 
aid  nn,l,ncorporated  banks  and  ,!saving8  institntions. 

?.  Tax  on  the  matured  shares  of  building  and  loan  associations. 


,21 

8.  Tax  on  the  gross  receipts  of  notaries  pnblic  in  Philadelphia 
county. 

TUe  Auditor  General  "makes  settlements,"  or  in  other  words 
states  an  account,  assesses  all  of  these  taxes  on  the  basis  of  sworn 
reports  required  to  be  made  by  the  taxables,  which  reports  are 
made  on  blanks  supplied  by  the  Auditor  General  at  the  proper  times. 
All  corporations  or  persons  subject  to  any  of  those  taxes  are  re- 
quired to  Kej^^ister  in  the  Auditor  General's  Department,  giving,  if 
corporations,  the  names  thereof,  amount  of  authorized  capital, 
.amount  of  paid-in  capital,  and  the  names  and  addresses  of  the  presi- 
dent, .secretary  and  treasurer.  These  furnish  the  ,A,uditor  General 
with  the  data  necessary  to  enable  him  to  send  the  proper  blanks, 
upon  which  to  make  reports.  Blanks  on  which  to  make  reports  are 
sent  out  as  follows: 

Capital  Stock  and  l^oans  tax  blanks  on  or  about  the  first  day  of 
November  of  each  year.  The  caiiital  stock  report  is  to  be  executed 
for  the  year  ending  the  first  Monday  of  November,  and  taxables 
have  until  ,Decem,ber  SI  following  in  which  to  make  their  reports. 
The  tax  year  for  the  Loans  tax  is  the  calendar  year. 

Blanks  on  which  to  make  reports  of  Gross  Receipts  and  Gross 
Premiums  are  sent  out  on  or  abont  the  31st  day  of  December  and 
the  29th  of  June,  respectively.  Taxables  have  thirty  days  from 
those  dates,  respectively,  in  which  to  report. 

Blanks  on  which  to  make  the  reports  of  express  com,panies  for 
excise  tax  on  gross  receipts,  and  blanks  for  reports  of  matured  stock 
of  buildin^r  and  loan  associations  are  sent  out  on  or  about  December 
31st  in  each  year. 

Blanks  for  reiKirts  of  net  earnings  or  income  are  sent  out  abont 
the  ,first  day  of  November. 

Blanks  for  reports  of  gross  receipts  of  notaries  public  are  sent  out 
on  or  about  December  15th  of  each  year. 

On  receipt  of  these  Reports  they  are  tiled,  as  of  the  date  of  their 
receipt.  They  are  taken  up  in  regular  order,  and  the  amount  of  tax 
due  on  each,  ascertained  and  stated  in  the  form  of  a  settle- 
ment, or  statement  of  account,  which  statement  of  account,  duly 
signed  by  the  Auditor  General,  is  thereupon  forwarded  to  the  State  • 
Treasurer  with  the  Report  for  his  approval  and  signature.  On  its 
return,  an  entry  is  made  of  the  tax  upon  the  books  of  the  Depart- 
ment and  a  certified  copy  of  the  settlement  is  then  made  and  s^^nt 
to  the  taxable,  who  then  hfis  sixty  days  within  which  to  appeal  to 
the  court  of  common  pleas  of  Dauphin  county.  If  an  appeal  is  not 
taken  within  said  period  of  .sixty  days  the  settlement  becomes  final- 
Interest  at  the  rate  of  twelve  per  cent,  per  annum  runs  on  all  unpaid 
taxes  from  the  expiration  of  said  sixty  days. 


Btfports  made  to  the  Auditor  Gent^ral  for  piirposes  of  taxation, 
are  not  pablic  records,  in  the  nsiial  acceptation  of  tlie  term,  and 
copies  of  inch  reports  or  information  ttierefrooi,  are  farni8li€d,only 
to  parties  in  interest,  vii:  Btwck'ioliers  or  officers  of  the  company 
milking  the  report  miiereof  a  copy  is  required,  or  their  counsel,  and 
such  copies  or  information  are  fnrnislied  to  tliese  only  at  the  dis- 
cretion of  the  Anditor  Genenil.  Where  popies  of  reports  are  re- 
f Hired  for  use  In  litigation,  siibpof^nas  must  he  served  npon  the  Au- 
ditor General,  reqniring  their  prodnction.  It  would  be  extremely 
iifficnlt,  if  not  ini:posslbIe,  to  get  corporations  to  make  fnll  and  cor- 
rect K*tnrns  of  their  afliiirs,  if  their  reports  were.  o;pen  to  the  inspec- 
tion of  their  ri?nls  in  business  or  of  the  public  generally.  Hence 
the  uecesslty  for  the  method  of  procedure  above  described. 

2.  SettleBiCBts'  with  Certain  IMIcers^  who  Collect  State  1?a.xe«.  and 

Xiice  nses  * 

The  State  taxes  and  licenses  which  are  uot  'paid  directly  into  the 
State  'Treasury,  but  which  are  collected  by  county  officers  and  by 
them  :pid  Into  tie  Tretiury,  are  as  follows: 

1.  State  tax  on  Personal  Pro^perty, 
,2.  Tax  on  Collateral  Inheritances. 
8.  licenses. 

4  Tax  on  writs,  wills,  etc. 
5.  Tax  on  fees  of  office. 

The  Auditor  General  keeps  accounts  with  the  Treasurers  of  each 
Connty  of  the  Personal  Property  tax  collected  l>y  them,  and  separite 
accounts  with  the  same  officers  for  the  License  moneys  which  they 
collect  He  also  keeps  a  Collateral  Inheritance  tax  account  with 
the  Beglster  of  Wills  «f  each  county.  He  also  keeps,  accounts  with 
all  Prothonotaries,  Clerks  of  Courts,  Begisters  and  :Kecorders,  of 
the  taxes  on  Writs,  Wills,  Deeds,  etc.,  collected  by  them. 

By  concurrent  resolution,  approved  May  23,  1891  (P.  !».,  p.  413), 
all  borough,  dty,  county  or  State  officers,  authorized  to  collect  or 
receive  licenses  or  taxes  for  the  Commonweiilth,  are.  required  to 
make  retmrns  of  the  same  on  the  irst  Monday  of  every  month  to  the 
A'ulitor  Qenerai 

3.  Duties  in  Coinection  with  the  Disbursement  of  Moneys. 

The  Aniitor  General  :pays  by  warrant  the  salaries  of  all  Judicial 
Officers  of  the  State,  and  keeps  accounts  with  such  officers;  also 
pays  directly  by  warrant  the  salaries  and  expenses  of  all  Inspectors 
of  coal  mlaes  and  certain  other  Public  Officers.   He  disburses  the 


appropriations  made  to  Penal,  Charitable  and  Educational  Institu- 
tions. These  appropriations  are  paid,  quarterly,  and  the  Acts  mak- 
ing the  appropriations  usually  provide  that  such  a  sum,  *'or  so  much 
thereof  as  may  be  necessary,"  shall  be  disbursed.  Quarterly  Re- 
ports to  be  made  by  the  institutions  receiving  the  appropriations. 
This  requires  the  Auditor  OeiK  ral  to  carefully  examine  such  reports 
in  order  to  ascertain  how  much  of  the  amounts  appropriated  "may 
.necessary."  The  Auditor  General  keeps  an  appropriation  book 
in  which  all  the  amounts  appropriated  by  the  Legislature  are 
entered,  in  account  with  the  beneficiaries  thereof,  in  which  accounts 
the  amount*  paid  from  time  to  time,  on  account  of  said  appropria- 
tions are  debited. 

4.  Miscellaneous. 

The  Auditor  General,  on  information  of  Escheats  being  given 
him,  appoints  deputy  escheators,  collects  amounts  received  from 
escheated  estates,  and  pays  the  expenses.  In  addition  to  the  duties 
hereinbefore  enumerated,  the  Auditor  General  performs  such  special 
duties  as  are  imposed  upon  him  from  time  to  time  by  special  Acts  of 
Assembly. 

The  duties  and  powers  of  the  several  Boards  of  which  bv  law, 
he  is  a  member,  are  briefiy  as  follows: 

...BOAKD  OF  PUBLIC  ACCOUNTS. 

This  Board  consists  of  the  State  Treasurer,  Attorney  General  and 
Auditor  General.  Its  powers  are  derived  from  the  Act  of  March 
30,  1811,  P.  L.,  146,  and  April  8,  1889,  P.  L.,  1%  and  its  duties  are 
f nlly  described  in  another  paragraph  of  this  work. 

It  has  the  power  to  open  and  re-settle  public  accounts  after  the 
expiration  of  one  year  from  the  date  of  payment,  when  it  may  ap- 
pear  to  have  been  erroneously  or  illegally  made.  The  Supreme 
Court  has  decided  that  no  other  body  possesses  thl«  power,  not  even 
that  Court. 

BOARD  OF  EE  VENUE  COMMISSIONEKS. 

This  is  one  of  the  most  important  of  all  the  Boards  created  by 
law.  The  Act  of  May  24,  1878,  P.  L.,  p.  126,  being  an  act  defining 
the  powere  and  extending  the  duties  of  the  Board  of  Revenue  Com- 
missioners, provides,  inter  alia,  as  follows:  "That  for  equalizing 
the  assessments  and  taxes  for  the  use  of  the  Commonwealth,  in  the 
different  cities  and  counties  thereof,  the  Auditor  General,  State 
Treasurer  and  Secietary  of  the  Commonwealth  shall  constitute  a 


24' 


Board  of  KeYenoe  ConiiiilisioBiens,.  weet  at  Harrisburg  at  ncli 
timeB  m  they  or  a  inajoritj  of  tlieni  sliall  agree  epoii,,  at  least  once 
in  tlree  years  and  a*  nincli  ©ftener  a»  tlii^y  may  deem  nec'ensary*" 

'Tie  Act  of  1885  required  am  annnal  aaneaament  of  personal  prop- 
erty «nb|eet  to  taxation  for  State  pnr|»«e8.  T lie  Board  was  tliere- 
fort'  rec|niri'd  to  i»S8  nprnt  the  retnrn  of  iiersonal  property  from  tli.e 
Connty  ConiiiiiBsioners  and  tlie  B-oard  of  Kevision  of  Taxes  of  tlie 
Oty  and  Cnonty  of  Pliiladelphia,  annually,  and  instriift  tlie  State 
fteasurer  to  issne  the  precept  or  deniani  for  tie  |Miyinent  of  tie  tax 
annnally.  A  nnniber  of  other  meetings  have  been  held  annually  on 
aeeoont  of  bnstncMS  connected  witi  tie  assessnient  of  'State  tax  on 
personal  property. 

Tlie  Act  of  line  15,  18f  7,  P.  L.  p.  167,  being  an  Act  regnlating 
tie  deposit  of  ■nioneys  belonging  tie  State  in  tlie  banking  institu- 
tions thereof,  and  providing  for  tie  collection  of  interest  thereon,, 
entailed,  additlontl  inties  npon  tie  members  of  the  B-oard  of  Bevenne 
Goniniisiionert. 

The  Act  of  Feb,  17,  P.  1m  p..  46,  being  an  Act  to  regnlate 
the  deposit  of  State  funds,  pre«cribing  the  method  of  selecting 
State  depositories,  to  limit  the  anionnt  of  State  deposits,  to  pro- 
vide for  tie  security  of  snch  deposits,  to  ix  tie  rate  of  interest 
tiereon,  to  provide  for  the  pnblication  of  monthly  statements .  of 
tie  General  and  Binking  Ftinds,  to  declare  it  a  misdem^eanor  to  give 
or  take  anything  of  value  for  obtaining  tie  same,  and  prescribing 
'penalties  for  violation  of  tiis  Act,  provides,  inter  alia,  as  follows: 
"That  on  and  after  the  firet  day  of  June,  1906,  tie  selection  of 
banks,  banking  institntions  or  trust  coin|Min'ies,  in  wiich  tie  State 
moneys  shall  be  depositeil,,  shall  be  made  by  tie  Bevenne  Commis- 
sioners and  tie  Banking  Commissioner,  jointly,  or  a  majority  of 
tiem,  and  for  tiis  purpose  they  shall  meet  once  a  month,  or  of'tener 
at  tie  call  of  the  'State  Ti*easnrer."  It  -will  'be'  noticed  tiat  for 
the  purpose  of  selecting  State  Deiwsitories  for  State  funds  tie 
Banking  Cominissioner  has  "been  aided  to  tie  Board  of  Kevenue  Com- 
missioners 'to  act  Jointly  witi  tiem. 

All  personal  property  subject  to  taxation  for  State  purposes  is 
ascertainc^d  by  tie  County  Commissioners  of  each  county,  and  in 
tie  city  and  county  of  Pliiladeliihla  by  the  Board  of  Kevision  of 
Taxes,  who  furnish,  for  the  use  of  the  Commission,  ten  j>r  more 
'days  before  its  meeting,  a  list  or  statement  of  tie  assessed  value 
of  suci  personal  property  under  oati. 

Tie  Bwd  then  ascertains  and  determines  a  'fair  and  just  valua- 
tion and  adjus'ts  and  eqnaliies  'tie  same  between  tie  several  coun- 
t'ies  as  far  as  possible  in  proportion  to  its  actual  value.  Wien  the 
amounts  have  been  determined,  tie  State  Treasurer  is  directed  by 
tie  Board  of  Beveu'ue  Commissioners  to  issue  his  annual  precept 


25 


or  demand  for  the  payment  of  tie  tax  to  tie  said  Coun'ty  Commis- 
sioners and  Board  of  Revision  of  Taxes. 

After  tlie  tax  is  paid  into  the  State  Treasury,  three-four tlis  (J) 
of  the  net  amount  thereof  is  returned  to  tlie  several  counties  for 
tieir  own  use  in  relief  of  local  taxation. 

BOABD  OF  PUBLIC  aKOUNBS  AND  BUILDINGS. 

This  is  composed  of  the  Governor,  Sta'te  Treasurer  and  Auditor 
General,  and  was  crea.ted  by  Act  of  March  26,  1885. 

It  has  the  care,  control  and  supervision  of  the  property  connected 
with  tie  State  Capitol;  the  furnishing,  re}>airs,  alterations  and  im- 
proveuients,  with  authority  to  enter  into  contracts  for  that  pur- 
pose. And  by  the  Act  of  1895,  June  3,  it  has  power  and  authority 
to  replace  bridges  over  streams  carried  a'way  or  destroyed  in  any 
■manner,  and  employ  snperintendents  to  supervise  their  construc- 
tion, and  tiat  of  any  new  State  institutions,  or  tie  addition  or  re- 
pairs to  .tie  present  State  buildings,  and  to  see  to  the  proper  ex- 
penditure of  any  moneys,  appropriated  for  said  purposes. 

The  Governor  appoints  a  Superintendent  of  Buildings  and  Grounds 
who  is  subject  to  conirmation. 

BOARD  OF  SINKING  FUND  COMMISSIONEBS. 

Tiis  Board  consists  of  the  State  Treasurer,  Secretary  of  the  Com- 
monwealth and  Auditor  General,  and  its  duties  are  to  receive  all 
appropriations  made  to  it,  and  apply  the  same  to  the  payment  of 
the  debt  and  interest  of  the  Commonwealth  as  provided  by  Sec- 
tion 2,  Art.  IX  of  the  Constitution,  and  the  various  Acts  of  Assembly 
upon  the  subject 

BOABD  OF  AGBICULTUBE. 

This  Board  consist  of  the  Governor,  Secretary  of  Internal  Af- 
fairs, Superintendent  of  Public  Instruction,  Secretary  of  Agricul- 
ture, President  of  State  College  and  the  Auditor  General  and  others 
selected  by  Couu'ty  'Societies. 

It  consists  of  four  classes  of  members  and  its  duties  pertain  to 
Agriculture,  meeting  once  in  each  year  at  the  State  Capitol  on  the 
4th  Wednesday  of  January. 

STATE  MILITARY  BOARD. 

It  is  composed  of  the  State  Treasurer,  Adju'tant  General  and  Au- 
ditor General. 

Its  duty  is  to  imiss  ui>on  all  accounts  relating  to  the  National 
Guard. 


BOAID  TBPSTEKB  S0'LD1E,K8''  AMD^  SAILO,im»  HOME. 

1«  coiB,po8ecl  of  the  QO'Vi?raO'r,  Aiiiit'Of'  CSeneral  and  nine  otber 
Trisiwi. 

Its  iii,tj  ia  tO'  tike  cire  of  the  Home  tocttei  at  Erie,  Fa.,  and  its 
lii;ii]atct. 


PART  II 


The  annual  reports  of  this  Department  contain  a  vast  amount  of 
valuable  infjormation.  With  a  view  to  furnishing  in  a  tabulated 
form  some  interesting  data,  useful  and  iastructive  to  taxpayers  as 
well  as  to  those  given  to  the  study  of  taxation  generally,  this  volume 
has  been  prepared. 

Naturally  the  first  subject  of  attention  is  the  present  financial 
condition  of  the  Comnionwealtli.  At  no  time  within  its  history 
have  the  finances  been  in  such  good  shape.  At  the  end  of  the  fiscal 
year,  Nov.  30,  11)05,  there  was  a  balance  in  the  Sinking  Fund  of 
13,600,575.60,  and  in  the  General  Fund  |8,927,m79,  making  a  total 
of  112,528,526.39.  The  total  outstanding  indebtedness  on  that  date 
was  $4,131,867.02.  Deducting  from  this  the  assets  of  the  Sinking 
Fund,  we  find  tlie  net  State  debt  to  be  |122,958.09,  considerably  less 
than  two  cents  per  capita. 

High- water  mark  in  the  State's  indebtedness  was  reached  in  1843, 
when  it  was  upwards  of  f42,000,000.  In  1874  it  was  |24,500,000. 
Since  that  time  it  has  been  reduced  at  the  average  rate  of  about 
P00,000  per  annum.  This  gratifying  result  has  been  brought  about 
without  imposing  any  new  or  serious  burdens  upon  the  taxpayers. 

The  State  has  accomplished  in  its  revenue  system  a  greater  de- 
gree of  equality  in  the  assessment  and  collection  of  its  taxes  than 
has  any  other  State.  Absolute  uniformity,  demanded  by  the  Con- 
stitution, is  not  possible.  Substantial  uniformity  is  as  near  to  com- 
plying with  that  demand  as  it  is  possible  to  reach.  Our  system, 
while  far  from  being  perfect,  is  the  result  of  many  years  of  ex- 
perience in  the  execution  of  tax  legislation  by  this  Department. 
Notwithstanding  its  defects,  it  has  brought  about  a  financial  con- 
dition never  heretofore  enjoyed  by  the  Commonwealth.  No  system 
of  taxation  will  ever  be  framed  which  will  be  perfect  or  meet  with 
universal  approval.  Human  nature  contains  the  elements  of  sel- 
fishness, and,  so  long  as  this  continues,  the  distribution  of  the  pub- 
lic burden's  will  cause  friction  and  objection. 

This  is  illustrated  at  every  session  of  the  legislature  by  the  de- 
mand for  the  enacfment  of  laws  relieving  some  one  from  the  burdens 
of  taxation.  More  could  hardly  be  expected  than  what  has  been  ac- 
complished by  our  present  laws,  in  the  way  of  relief  of  the  burdens 
of  local  taxation.  It  is  my  purpose,  in  this  connection,  to  place  be- 
fore the  reader,  a  few  facts  and  figures  taken  from  the  official 
records  upon  this  subject.  They  will  be  iNIi  in  greater  detail 
farther  along. 


jt8 


it  will  be  noticei  tJiat  by  far  tlie  larger  part  of  the  State's  revenue 
ii  derived  from  tax  m  cor|>oration«.  Hearlj  65  i:>er  ceiituin  eomes 
from  tills  siiiirce,  wliile  lieeiises,  liquor,  mercantile  and  miscellaue- 
oas,  add  a  large  proportion;  also,  collateral  inlieritanres,  writs,  wills 
and  dei^ds.  The  individual  citiz-en  pays  a  t  oinparativelj  small  share. 
'The  only  tax  be  is  required  to  jMiy,  aside  from  that  which  is  im- 
posed on  licenses  of  varlo»  kinds  and  in  connection  with  estates, 
etf,,  is  on  pei'sonal  proi^erty.  The  revenne  from  this  sonrce  in 
was  P,44fi,iM)€,  bnt  a«  the  S^tate  retains  only  one-fonrtli  of  this 
ainonnt,  returning  three-fourths  to  the  (*oniitit>-s  to  relitn-e  tlie 
bnrdens  of  local  taxation,  and  a  part  of  tli<:»  ainonnt  named  is  col- 
lected from  corporations,  it  will  be  seen  that  the  average  individual 
fontribwtes  only  a  small  fraction  of  the  State's  refiiue.  It  must 
also  be?  taken  into  consideration  that  vari0i|8  appropriations,  aggre- 
gating large  sums,  ini  their  way  into  the  local  communities  for  the 
'beneit  of  schools,  roads,  the  insane,  etc.,  etc.,  thm  further  relieving 
local  taxation.  The  figures  will  be  found  in  detail  in  another  por- 
tion  of  this  work. 


fum  4  •PWM  "I?  WT  A 

.CTl  A 1.  m  ill  mM  1  A  • 

AjHI'O'U  n't* 

1,702. 
1.208,8SS 
1.677,185 
1JM),654 

386.37$ 
50,31i 
  $24,269,119  'W 

m 

It  would  be  difficult,  if  not  impossible,  to  fix  exactly  the  percent- 
age of  tax  fiaid  by  iiidividuals,  as  they  contribute  more  or  less  to 
all  of  the  abovt*  classes  except  the  corpoi'ation  tax,  though  most  of 

it  is  found  in  the  pjrsoBal  pro^perty  tax.  Deducting  from  the  amount 
received  from  this  source,  the  amount  returned  to  the;Connties,  and 
allowing  for  the  portion  paid  by  corporatio^ns,  approximately  f tSS,- 
■fi§,  we  find  that  each  individual,  upon  a  basis  of  a  population  of 
i,8W),l)00  contributed  approximately  eleven  cents  a«  a  tax  on  per- 
sonal pro^perty,  for  IMS. 

In  return  foi*  this  net  contribution  of  eleven  cents,  by  each  indi- 
vidual, the  State  returned,  remitt'Cd  or  paid  to  the  local  commmni- 
tles,  in  relief  of  local  taxation,  the  following  amounts,  in 


Total  re¥enB:e  for  ISiS' 


Maceived  from—  Fwcent. 

.]Liii|ii;Cijr  li'C'C'ii'SCvfl'f  ««#■««  w  •  >  t  *  •  •  1 « *  # « w  ■  * « 4  «>(l7flt 

Mercfiiitlle  and  otber  licenses...,....,  .060 

'C/Oll&1i0ir&].  liili.0i'iti'iiiii:'C'i^|h  Mm  ■  •  •  ■  «••■••  .■«■'•  t'iMlp'' 

liV'.irits  HIT II  1b  Mild  'dCi^odliii  t  •  •  *  *  ■  •  *  *  •  ■  *  •  •  #fMl8 

Personal  propertF,  , . . . . . . . . . . , , , . . . . ...  .143 

lllll'l!' i  SC011.3LI1.€^                   «i<  <■  «  m  a  «  Mt  ■  w  w     «  f '  i  f  •  •  fi  «  ■  fi  w  ■  i  *  »01d 


2S 

Personal  property  tax,     |2, 553, 392     .37.5  cents  iier  individual. 

Schools,  etc   8,600,264  $1.26.5  cents  p^>r  indivirlual. 

County  brids:es,   r..   879,738     .13.2  cents  per  individual. 

Foreign  insurance  premiums  and  annuity 

right  of  way   123,418     .01.8  cents  per  individual. 

Charities,   4,454,500     .65.5  cents  per  individual. 

Judges,  ,  ,   1 ,098 , 150     . 16. 1  cents  per  individual. 

Total   $17, 709, 462  $2.60.6  cents  per  individual. 


Also  share  of  t^ach  iiulh  idual  io  the  ftillowiiig  disbursements: 


Legislative,  ,   .$593, 322  .  08.7 

Departments ,  boards ,  etc      « ,  133 , 945  .  2 

Military,   ,  ,  ,  — „...,...,  ,. . ,   377,680  .05 .5 

Penitentiaries,  etc.,     ,      454,681  .06.7 

Pensions  and  prratuities,       4464  .oo.g 

Public  printing,       383,757  .05.6 

Purchase  of  lands  for  forestry  reservations.   231.939  .03-4 

Con.structing  new  Capitol,    1,045,000  .15.3 

Commissions  to  erect  hospitals,  etc.,     262,972  .03.a 

Miscellaneous  general,        37«,04O  .05.3 


  $9,853,500  1,454 

Grand  total,      $27,562,962  4.00 


In  other  words,  the  only  tax  paid  by  the  individual  citizen  di- 
rectly to  the  Htate  as  before  stated,  is  that  upon  Personal  Prop- 
erty, such  as  bonds,  mortgages,  etc.,  the  net  amount  of  which  tax 
was  1758,514  for  lSi5,  each  individual's  proportion  being  about  eleven 
cents. 

He  received: — 

Personal  property  tax,  scHools.  etc..  

His  proportion  of  appropriations  to  insane.  National  Gtiard. 
new  Capitol,  penal  institutions,  etc.,   1.454 

  $4.06. 

Ill  addition  to  ihis,  the  State  since  1887,  has  remitted  to  the  coun- 
tu's  the  High  License  tax,  amounting  annually  to  upwards  of  13,500,- 
000,  or  over  50  cents  per  capita. 


STATExAIENT  B. 

A  reference  to  the  proper  table  will  show  in  detail  the  amount  of 
State  Debt  at  different  periods,  liovv  and  for  what  piiipose  created- 
but  the  following  will  show  the  amount  outstanding  at  the  pi^riods 
named.  * 


m 


<A;t  the  perloia  nenttoiiefl.) 

mH'i   »•••.••••#••  •  •  •  •..•••.••..•»••••••••••••  •  •  •••••••  t  •••  •  •  •  •  •  •  168»  &28 

1846 1.   •  • .  •  •  ..•...»•  •:  ».....»...•• ....  •  ,»,,,.».•...  .1  • ....  .1  ••••••  •  •  40f  98Si.  393 

1880' :|,  •  •  • .  •  •  •  •  *  •  •  ..»••.•.••.•..••»..«..•••■«•»••••••••••••••••••  ■•  •  ^0 '  775 , 488 

185'5,                            *  •  •  •  •  •  •  •  • « •  •  •  •  •  •  ••••••••  *  •  •  •  •..»..  •  •  •  •  40 , 196 , 942 

li8M  t                      • .  •  •                   •  •  •  •         » • » • .  •  •••..•.•*•  37 .1 968 1 847 

4  IMS  VI  Aid 

fflWi.   <•< .....  •  • ........ .  •         i         i  .»•.••••.••  i  •»■•  t              ■  31 1  nil  661 

187S'i,   » .  • . « ■  a .  • .  * . . . . .  •  * . « * . .  ♦ . .  * » .  •*  * .  • .  ♦ .  *  •. « ...  ■»  • . .  •  *  ...**.» ...  23 1 233  f  137 

1880' II    «»...«..«...  I.  ...«••..••.•.•....•...••».  i  .••»•••••••■•••.•■■•  •  21 1  ».61 , 989 

188o  f    « • « »..••.••••  • .               .»..••»•»..•.•»»•..••  .•»......  19 1 084 , 283 

1890 1  .....«..•  •  .••..•..»•  •  • . « . .  •  • « • . .  •  •  • » « .•...».»•••••            .  13 1  S<>6 , 9  <  1 

1896 f  .."......».•".  ,■,..........»••.»•«..  6,816, 309 

19ll0f    ««...»♦...•.•*..•..**.••..».**.»#..••.•.»*•.*«■■•••••••■"•■••  6»  816  f  299 

1906'  I   ..«..•».•,•.»..««..»*■••■•..•*«.«..«»**..•«*.■»•••■.■**•*■••••■•  4  f  131  $  '8^7 

Wm  the  larger  part  of  tlie  above  'period  tlie  igures^  represent  tlie 
amo'iat:  of  iebt,  exclusive  of  tlie.Ei0iiey«  in  tlie  Sinking  Funi. 


STAf  IM BNT  C. 

8'TA'TB'  DMBT. 
FUN'BKB,  1905. 

Cnrrency  loan,  3%  per 'cent.,,     1896,460  W 

'CnweacF  loan,,  4  pet  cent. ,  ...... . .  .* . . . . .............  2,786,, 300  M 

,A»rlciiltiiraI  College  scrip,,  «  per  cent..    600.000  00' 

FroceeiB  lale  experimental  farms,  ...   17;000  00'  


13.997.760  09 


Mellef  notes  oMtatanilng' ,  » . . .  . . .     191 ,  IW  00 

IntercBt  on  oertticatei  not  claimed,    4,448  38 

Interest  on  certtlcates  oiitstanilng    13,038  64 

Cluim'lienitoorg  certificates,  6  per  cent,  unclaimed,,..  90  40 

,Biimestle  creditor,  .  — . . . .   ^  •  •  ♦  •  • .  • .  - ......  :26  00 

Bonds,  i  per  cent,  (Interest  ceased),  .,.   18,414  70 

Bonds.  •  'per  cent.  (Interest  ceased) ,  . .......  ....  2,000  00          134.117  02 

State  debt,,,  Dec.  1,  1906,  ,   |4, 131 , 867  02 


SIN,KING  FU-ND.  1906. 

Founded  debt ,   18,997,760  00' 

Unfunded  'debt,  ....,................#•........•.•.••»  •      134, 117  '02 


14.131.807  m 


Assets  in  Sinking  Fund: 

Bonds  (6)  Allegheny  Valley  RailrO'ad,    1400,000^  '00' 

Interest  O'n  same.   .  .......... . . .  ...        8,333  33 

Casll  O'n  'hand,   .  .  * . .  •  3.600,675  60        4, 008., 908  '93 


Met  'debt ,  Dec.  1 .  1106',,  ,„. . . .  -   1122,958  09' 


31 


The  Assets  in  tlie  Sinking  Fund  Dec.  1,  1905,  amounted  to  t^,008, 
i08.93,  leaving  a  net  debt  of  |122,958.09,  or  less  than  two  cents  per 
individual  in  tlie  State.  •  The  debt  at  the  present  time  consists  of 
certain  loans,  the  largest  item  being  f2,785,300  not  due  until  1912, 
and  another  of  |500,000,  due  in  1922.  They  bear  3^,  4,  5  and  6  per 
cent,  interest,  and  the  holders  will  not  dispose  of  them.  Informa- 
tion as  to  the  nature  of  the  outstanding  debt  will  be  found  in  an- 
other table. 


STATEMENT  D. 

Showing  tlie  Receipts  and  Expenditures  at  the  State  Treasury,  from  the  Year 

1791  to  the  30th  Day  of  November,  1905. 


'ft 

'M' 


s 
I 


z 

m 


int. 

1791, 
17M, 
IBS, 

I798r 

im, 

1798, 
1799, 

im, 

1801. 
1802. 
1803. 
1804. 

im, 

im, 
wnt 

1808. 
1809, 
1810, 

1811, 
1812, 
181S, 
1814. 
1815, 

1816, 
1817. 
1818, 
1819, 

1821, 
1822. 

,180. 

18IS. 

1826. 
1827. 
1828. 
1829. 
1880. 

mi. 

1832. 
1888. 
1834. 
1885.  . 

1836. 
1837.  . 

lii83Sflli'ii, 

'iillCMPV|  <{ 

■18#. 


1219,538 

m,m 

677,888 

M.964 

806,484 

'932.551 

530,862 

2S4.481 

IM>l,19t 

295,931 

291,402 

203.791 

230.451 

169,723 

198.893 

233,378 

218,719 

272,009 

254,814 

24S.609 

225,966 

2S0,9€d 

286.091 

299,991 

303.684 

366,413 

i           263.  se 

215,310 

1  229.582 

240.609 

309.820 

261.050 

240.478 

250,440 

295.496 

547,950 

312,139 

353.965 

594,389 

408,309 

389.889 

438,913 

306.966 

492,906 

336,187 

845.977 

1.156,529 

7«,547 

666,735 

684,690 

487.005 

977,762 

962, 564 

533.346 

633.188 

539.825 

592.234 

440,801 

453,0,23 

1, 4990.686 

j  954.306 

411.432 

1  571:042 

468.857 

742,109 

650,687 

684,871 

548, '790 

502,880 

677.618 

590,069 

1,588,757 

1.575,881 

3.129,470 

3,167,562 

3.610.338 

3,624,777 

6,331,449 

6.357,394 

3.033.978 

3.058,926 

4.6ji4.889 

4.602.204 

4.017,060 

3.7B6.794 

4.876.718 

5.196.079 

3.273,563 

3.131.86(1 

3.804,642 

3.675,638 

6.069,276 

4.173,940 

2.769.087 

4.880.863 

8.209.301 

6.971,490  1 

6.667.206 

'T,279.12l»  1 

8TAT.EMB;NT  D — Coitiauei. 


*W'iii>iii.'ii<" 
Jill,  'Ipiflliiili  ifi 

a 

0) 

B 

i 

3 

V 
0) 

tn 

m 

mi, 

1842, 
1843, 

Jl.!$'4"''ti  i| 
IMS. 

lf«. 

'IMS, 
1119,. 

im,. 

itit,. 

im, 
im, 

I8H> 
'ItW. 


1S61. 


 ii  iiiiiH 


II 
ini;. 

m. 

1873. 
1874. 
UI75. 

1876. 
1877, 
1878, 
1879, 
1880, 

1881, 
1882. 
1883. 
1884. 
1885, 

1S8S 
1887, 
1«S8. 
1889. 
1890, 

II 

]»1. 

1892. 
18!I3. 
1894. 
18^, 

189«,  , 

SSmiI 

inf. 
IMW, 

imit 

IM, 
1«5, 

liijWNli». 


» 1 «.  •  « 


B.3sO,7S2 
2.78<),»i08 
3,404,434 
]t,W,7» 

3.010.  m> 

3,529,067 
3,STT.0S 
3,831.77ft 

4,4::3.fiS8 
4,438,131 

4,  r.70,:m 

7, 716, 
9.486,770 
6,953.170 
§,390.474 

6,378.240 
4,690,387 
4,]89',.77i 

5.  :ai.l60 
3.179,267 

6.713,525 
5.211,747 
4.289,451 
4.731,111 

f,a9,9ei 

5,829,668 
28,423.330 
S.  216. 049 

«, 336. 603 

7.191.945 
7.14S.fi3l 
7,076.723 
5,871.9iS' 
6.480,099 

6.078.890 
14,6S9.50S' 
5.513,417 
7,422.369 
6,72i.384: 

7.001, 782 
1«,  428. 650 

6  77r>.4:'.0 
6.226, 

8,  mm 

7,5il>,lll 
7.M6,147 
8,964,060 
8.966.190' 
8.626.919 

13.607,161 

10.748.,  759 
13.263,721 
ll.iI3,7M 
It  MO,  030 

11,918.843 
13.117.963 
13.325.130 
15.458.316 
17,491.211 

17.727.432 
22,947.890 
21.080.232 
19.767.893 
£4.'2I»,120' 


1,886,164 
3,317,311 
3,491,144 
l»a47,IS5 

3.r  


3,529,M4 
3,680.813 
3,935,376 

4.569.063 

4.780.667 
7.ir.7,920 
10,144.9a 
5,.4S7,li»' 
5,386,706 

5,379.142 
5,407,276 

,  I  tlf.€HP4 

3,637,147 

5,873.363 
4.590,509 
4.314.%4 
4,938,441 
6,7(8,516 

6,462,308 
S,  602, 626 

8 gat  J  tkggk 
>  CliiVf  irllV 

4,894,806 
6,434,532 

7,024,079 

7,142,990 
6.734.027 
6,642,667 
6.641,443 

6.087,100 
13,483,4« 
6.653,933 
6,529.063 
K, 820, 119 

6,926,810 
14,850,871 
6,708,690 
7,643.912 
SrU3,l67 

7,2iSv296 
7,366,763 
7.387,866 
8.182,847 
8,168,861 

10,453,952 
11,727,968 
13,423,064 
13,622,769 
13,681,701 

11,280,893 
13,043,887 
13.973.803 
16,336.838' 
15.453,718 

16,669,399 
17,787.106 
18,060,480 
19.763.784 
27,662,962 


♦1.021,531 
1,914,831 
l,,815,'046 

1,890,019 
3.467.798 

3,534,538 
117 f  oSS 
]|#7S4|IHil 

2,101.457 
2,380.841 
3,687,035 
3.969.587 
4,426,616 

6,679.864 
6.000.644 
6.830,366 
6,014,642 
3,420.654 

5,662.601 
6,136,700 
4,488,017 
4,609,496 
6.649,988 

7,708,022 
1 2, 868, 806 
15,818,569 
16.822.368 
'13,628,526 


m 

STATEMENT  E. 

statement  of  Money  Paid,  Returned,  or  Remitted  to  the  Several  Counties  of 
the  Commonwealth,  thus  Aiding  in  Reducing  Local  Taxation,  from  1866  to 
1905  Inclusive. 


g 


I.  By  Appropriation: 

a.  Judicial  Purposes.  

b.  Educational  Purposes  

c.  Charitable  Purposes  

d.  Bridges  and  Highways  (since  1902),  

II.  By  Return  to  the  Counties: 

e.  High  License  Act  (since  IS&S),   

f.  Personal  Property  (since  1890)  

g.  Foreign  Fire  Insuranoe  Premium  (since  1896), 

III.  By  Repeal  for  State  Purposes: 

h.  R«al  Estate  Tax  (since  1866)  

i.  Trades  and  'Oecupations  (since  1871)  

|.  Horses  and  Ciikttle  (since  1873).  

U.  Furniture,  Gkild  and  Silver  Watciies  


Grand  Total, 


$20,321,169 
128,367,892 
56,163,458 
3,002.118 

68,400,448 
31,890,313 
788,869 

339,507.612 
67,388,167 
5,632,228 

ABA 


1768.306,118 


11,089.160 
3,600.264 
4,440,250 
1.616.7111 

3,666.000 
2,688,382 
113.418 

14,080,647 
3,298,028 
172,886 

m.m 

|3i.484,6S4 


From  1866  to  1905,  or  40  years  Paid.  Returned  and  Remitted  to  Counties. 
Averuffe  amoiint  .Returned  per  year,  ........ 


POS,  301,163 
17,907.664 


"•        ^  HM     .p*,:4lJklM 'III  ' 


s  tilts  iii 


IS  8  S8SS9SSS8 

i«  §  §§saai»a8 


t 

9 

8 

8 

8 

1 

'ft 

§ 

,131,867 

•* 

• 

i 

* 

St  8^ 

IS 

8 

8 

3 

• 
• 

S  i 

9 

m 

t 

§ 

8 

• 
• 

#  i 

s 

3 

• 

• 

« 

m 

* 
♦ 
* 

jO  jQl 


.2 


*  «  A 

•  <I«  o 

■  c 
:  a< 

.  o 
'■d  v 


:  ! 

all  :i|{{||i'^';i>i>j"i.  :i"'<ii' 


s 


'At 
•"Fa 

§S| 

O  k  0) 

9 

»H  *• 

■OS 

if  3 

^ 

00 

M  4^  jCii 

P 

c 

o. 


'|2 


I  I 


J      •      •  ,|  • 

S  :  i  : 

jH|,  ipm  lailii  Vii'   a.  lyi'  • 


8-1 

o  ^jb 


I 

§ 

9 


« 

4: 

■«>• 

o 
2 


ni>SS 

la" 
^  >> 

c  K 

Is 
H 

■g  o 

9 

«S  u 
fi  »• 
«  M 


s   §  - 


u 


"I  s 

la  § 

•♦J 

OQ 
m 


as 
•ag 


8S' 


STATEHINT  G. 

INTWmST  CIB'RTIFICATES. 
Btetoinent  Showing  tlie  Original  Amount  of  Certificates  laaued  to  the  Holders 
of  tile  Public  Loans,  for  Interest  Due  Tliereon  at  the  Periods  Herein  Stated, 
the  Amounts  of  the.  Same  Cancelled  and  :Funded,  and  the  Amounts  Outstand- 
laC;;  TUcether  with  those  Unclaimed. 


CERTIFICATES  ISSUED. 


ir  interest  due  Aug^ust  1 ,  1842 1,  «.  •  >  •  •<  •  *  •  •  >  •  >  • « > 

IPor  interest  due  February  1 ,  1843|,  •••••••*•••<■••■•  *  •  • 

I'\)r  interest  due  August  1,  1843,  ••.••••.■•••••>•*••>■>> 

I^r  interest  due  f*tehini<ary  I.  1844.  •••••••••••••>■«•*•<• 

For  Interest  due  August  1,  1844  ,. 

For  guaranteed  interest  due  Bald  Eagle  and  Spring 

Creek  Navl|iitlon  Company,  January  1,  1843,   

W&T  guaran*lfc  Interest  due  Dan¥llte  and  Pottsville 
Railroad  Company,  December 1812,  ............... 

Of  this  sum  there  has  been  Funded  and 
Canceled  as  follows: 

Certificates  of  August,.  1841: 

Funded  per  met  April  29,  1844,  , . ...........   $22, 712  m 

Ftondtd:  p«r  .act  Apll  If.  1845,   "'8llfi,IN>  «' 

Becetircd  In  pttyaiieftt.  ot  debts  due  the 


Certificates  of  .February.,  1818: 

Funded  per  act  April  If,  184S.   |8Si,lll  ft 

Received  .in  'pajracnt  of  'defatS'  due  the 
'C^mmomvMklithp  .... .. ...... .  ■ .. ...... . . . . . .         .86  '80 


CtitifloatM'  of  August,  .1848: 

Received  in  payment  of  debts  due  the 

CiiHiiiUwmff 'talth ....... . . ...<...<....... . . .  •       10®'  00' 


1863,033  741 
864,016  91 
914,737  03 
•18,217  71 
9t2.,818  14: 

6.000  00 

IS,  000'  00 


'|834'.0t7-  8i 


;8IO.,4f8  71 


14,502,824  01 


1887,174  m 


certificates  of  February,  1844:  • 

per  act  April  16.  1845  |8S8.5i8  28 

Reeeivcd  la  payment  of  debts  due  the 


Oerlifioates  of  August.  1844. 

itaaded  'per  act  April  16.  1845,  

Received  in  payment  of  debts  due  the 
"Ctomm.oaw  ealth , 


.    i  H'  ifi  «        «  I 


.202  18 
100  54 


889,f36  01 


893,302  72 


37 


STATEMENT  G— Continued. 


Certificates  of  the  Bald  Eagle  and  Spring 

Creek  Navigation  Company., 

Funded  per  act  April  29,  1844,  ............  12,328  75 

Funded  per  act  April  16,  1845,   2,498  75 


Certificates  of  the  Danville  and  Pottsville 
Railroad  Company. 

Funded  per  act  April  29,  1844   $8,188  33 

Funded  per  act  April  16,  1845,   8,810  07 


4,827  50 


15,000  00 


Balance  of  unfunded  certificates  

The  following  amount  of  outstanding  Certificates 
has  been  redeemed  at  the  State  Treasury  during 
the  fiscal  years  ending  with  November  30,  1852,  to 
1897,  Inclusive,,  vis: 

Certificates  of  August,  1842 ,   . . . .  |S4,947  72 

Certificates  of  February,  1843 ,   25 . 247  84 

Certificates  of  August,  1843,   25,469  96 

Certificates  of  February ,  1844 ,   26 . 322  60 

Certificates  of  August,  1844,    27,207  96 

Certificates  of  Bald  Eagle  and  Spring  Creek  Navi- 

gation  Company,  * . ...  .••»...»*....•»...»...........».  12^  00 

Leaving  outstanding  December  1,  1905  

The  following  are  the  outstanding  Certificates  com- 
posing the  same,  viz: 

Certificates  of  August ,  1842.   |3 , 998  15 

Certificates  of  Februaxy  1843,  .......•.*...............  2, 332  42 

Certificates  of  August,  1843,     2,092  51 

Certificates  of  February,  1844   2,260  10 

Certificates  of  August,  1844,   2,307  86 

Certificates  of  Bald  Eagle  and  Spring  Creek  Navi- 
gation Company.   47  60 


To  which  may  be  added  the  amount  of  interest  due 
for  which  Certificates  have  not  been  claimed, 
hence  not  issued,  vis: 

For  interest  due  August  1842,   |255  10 

For  Interest  due  February,  1843,     700  36 

For  interest  due  August ,  1843 .   681  86 

For  Interest  due  February ,  1844 ,   2 , 094  29 

For  interest  due  August.  1844.  .....  , . . ,   716  77 


14,300,494  89 


1142.829  62 


129,291  08 


$18,088  54 


18.038  54 


4.448  38 


Total,  ...............*..................•..*•..■•..«.. 


$17,486  92 


''SKCII^' 


BTATEMBNTj  H. 
HBHJ' W  HOf  li. 

•tettnimt  8Iiowto«  tlJi Wfm  Bwiki  ©f  tile  Cdinmonwmrttli  tliat  iMiiied  Motei 
lit  Puniuance  of  tlie  Act  of  May  4.  tMh  the  Original  Amoiint  Imued  toy  tliem 
Resp«ellv«ly,  the  Amouii*  of  the  Same  Redeemed  and  CSoncelea,  and  the 
Amottnt  Remaiiiiiig'  te  Circulation.  Togetlier  'With  'thoie  Banlu  that  Re-issued 
Mi  llMes  In  Piimuance  of  the  Act  of  April  If,  tlil':,  'iiim  .Amount  of  Re- 
Outstandlns. 


■IS 


£ 
el 


Bwik  of  Nortbera  UlitrtlM  

Bfuik  of  Vmm  _TwwiiiHji,    " •  r  ...  


of 


BMg  of  Oiiator  Oooniy. 


»  w  <»  w  a  w  w  «.  •  w  It  *'  t  «  «  «<  W'  •  •  4  <■ 
I     a  •  0  w  w  w  «.  w  'i       *  w 

I'  w  'i  •  w  Ik  a'  «    a  ■  i  •  <!• 


of  DiritoWAra  "Oountjf  f   *  «•  *  a.  a.       am. « » 

<rf     NOrtllllllltmltttld..|      •  *  *  «  a.  »  a  a  «.  a.  a  •  #  •  »  «  « 

j^PlAK    OC  C34fet!>l»  jrSlMfllI*|^        >*aa*a«w*aaaaa«»aa.  a.  a*>*aaii.  a'*'**'** 

^■ll^^^k     ^f  IjfllfWljlttOWlliii       •  *  •     «  *    #  a.  *  #  a  a  *  «  w  •<  •  a  •  a  •  «  •  w  .f.  w  w, « 

43lUC'  lCld'dilCHtCI''li^^        •  «    *    4  w  «  *  w  a  •  «  «i  «       •  #  ai *  i,  •  w  i  ■  .«i 

'*ijjjf[,,,  IPll||ffliB|j^lifttt           CJSCll^^              «<  w  «    «  <a.  t.  •    w  «  a.  «.  «  w  4i.  ■.  4 


'wMii  lillii 


l&,52l 
10,000 


18,gl7 
'If  J 


*  «'  w  «  «  «  411  <•  •!    «'  #  w       «  •  a  a  *  I 


 ^  •  *  a  *  a^»  •  *  a  -    a  *  .  -     ,  . 

^BBC'OAm'|^    fitakllll    llC     PltitJlllllVy  I      a  w  *.       Ht  a  •  «  *  w  a  »  a  •  *  »  w  • 

Itomenr  Buik  of  Bucks  County  

Bwilt  of  liUicmster  ,,,,,, 

ninMrr  Bank  of  Iteadliiirt   .*««•••••.. 

nuuMia*  and  Drovers'  Bank,  Wayneaburtt 

Btarrtaburs  Bank  

X^ftncaat^r  IBank ,  •...*•*••...«««.•«.««..•.,. . 
Ijanc&stcr  County  Banki  ••.••■..<*••*..«.,.,....«««. 
I^'banon  County  Banki  ••*••■••••.«««••».*.*,. 
Itorciiaaitd*  •ad^lliWfiiHitiiiiM'  .Bank*  :Pltti- 

IWIfB,^                    «» .« 
IClnei'B  Bank.  PuttflvUla*           •  •  •  • « « ■  «i  > . .  t « ■  * . 
Voiioiiialiaia  l^frng.  of  Broinwvlll%   


n.f» 


ii  ■<  a  a  ai  «'  a'  «  • 


'jjlfMit     ShlVLlltSll     llil'ljlllf       *  «  w  w  a<  «<  *  a  a  a  >'  ■  •  a'  a.  a  a  a  a.  w    •  a'  •  »  •  *  •  *  w 
IIHBI^       BMUElilt||.      'IfV'lllOMS^                           «  w  a  •  fli  a<  «<  w  •  •  4  #    *  W<  * 
E      IfSIIKf        a  «  a  a  *  *  a'  4  •  a  a  «  *  a'  «     a  a  a  «  ■  an*'  «.  «  «  «  w  #  «.  «  «     4  « 

'Ikl^iBJ'B.i        *«*W'«'«*M<w«««aaa'a*a'a*«#aaa«a««aaa'a'a«a.  aaw 


m,vn 

2T.7M 
TI.MS 
S.4M 

18,780 

ii,tif 

ai.soo 

St,17i 


111,171 

iff  'Mm 


tt.S» 

17,  AM 

118.117 

ao.itt 


tt.m,m 


107.600 
M.706 


S.1S8 
1.4IS 

aa»a<*aa4 

'407 
l.SM 
l,ttt 

I  a  4  *  tt'  •  •  f  * 


1. 

m 

6.401 

972 
2.044 

.t..flO 

no 

810 
611 
471 

1,181 


1.882 


291 
«18 
1.211 


8iMI  tttt. 


'«  t'  •  4  ai  4  It  4'  »  «  4  a'  *  w 

4  ■  w  a'    •  »  a  *  w  w  w  « 

*  i  ai  <•!  la.  •  It  w  «  «  a  «'  .•  w 

«  <■<  •  *  *  •  W'  •<  4  «'  *  w  w  « 

w  K  Hi  »  «<  .a.  •  a  «  •  a  «  *  a 


12,118 


a  a  a'  .a  •  a'  w  *  a'*  *  • 


4. 


■  a<  «'  *  *  «  *    '*  Hi 

•  4  •  *  Hi  »  «.  4  4'  Hi 


ttliiil 
1.1 


a*a'a«H»aa««a'«a 
•  4  «  «  HI'  HI  «  «  •  •  a'  •  a  ■ 
i<HiM«it«4«'i«*#i 


in.  'Olrailalloa  of  old  taatioa, 
kt  la.  dnMmioB.  of 


»  a  ■>  a  w  4'  Hi  M'  a  a  ai  H»  It'  •  a'  •  a 
4  4*  4'  *  4'  It    '4  .Ht  m  w  «  w  «'  *  m 


■  «f4t'i'H>»a*wa'ai 

■  «  <4    •  4'  »  4  w  a'  -m  •  m 


56,1 


.100 


.     —  tbm  authority  of  the  eleventh  and  twelffli  Mctlons  of  the  act  of  Xav  4, 
^  fallowing  gums,  in  addition  to  those  Here  sfMai.  and  pledged  to  the  AndTltor 
Wiierai  a»  aecnrlty  for  'th«'  .redeni>tloii  of  tha  aama,  equal  .MWMiils  of  .Iwe  per  oenlBM  Mat* 


(k,  via: 
Bank  Of  ^in^Mletoira.,' 


V  W       I*.  IP  «  ■  W  W 

'Comity, 


w  «'  Hi''  ■<  •  w  a  Hi  •  .ai  •  Hi  «  w  #  Hi  «i  Hi  «  •  •  a  a  4  #  ■  4  4  Hi  <4 
i«  4>  Hi  •'■•««  H».  #  •  4  a'  4  4>  Hi  w  a  ■  Hi  •  'a<  Hi  •  a  .a  a.  a<  w  4' 
a<  Hi:  w  «.  «'  f  w  «<  *  It  1 1.  n  «  .f  «  #  a  a  «"«  w  m  •  a  a  Hi  a  a.  Hi 


m,m 

8,080 

.1.180' 


IB*  iSO 


Oltlgo  lawiea.  the  Bank  of  Commerce  (late  Moyamenslns)  luw  redeemed  111.800.  and  re- 
w^«SSf!LiJ*«*"^*  ^S^^.^IJ^F^^^J^^^*  *¥"^      ^  Treasury  there  has 

R^..IS^J^!*^L?5-♦«*.4*^ff•••**'       ?^  «f  Mlddletown  the  mm  of  18.888,  and  of  the  Bank  of 
£!!S!I!?^r.?fi*^T*^'!:^'  for  which  enwa  amounts  of  the  pledged  stocks  have  been  ccnotflad, 
tTii  '.?J"f SSk*!^*^,"'  ^  extm  lMueih-2«o9ramenB^  Baiik,  flW;  Baiik  of  iflddletm 
fi.M&.  and  the  Bank  of  insquehanna  Oonnty,  1729.00. 
me  Berks  Coumy  gj*^      an  mm^mm  of  reller|iptea  to  the  amount  of  118.801.  For  the 
these  »i£"»«f««^,^^  puwuant  tothe  act  of  JUnuary  », 

tut  sum  'Of  l8y,.8B4,  leavlay  still  .in  cl:rculatfon  Hff. 

.«)«strMctioB  slvon  to  the  act  of  Apdl  10,  Wf  by  the  Attorney  Oenaral, 

'Wtrt  .eaiieilad  and 


redemptloa  of 
1848,  aad  has  i 


MOW,'-   ^  ^ 

'Of  'tile  lU'l 


(3'']?A.!]^£AC£i'']^^  -It 

PUBLIC  DEBT. 

Statement  Showing  the  Indebtedness  of  the  Commonwealth  of  I»eBnsFl¥anla 

on  the  Xst  Day  of  December,  1905. 

Funded  debt: 
Three  and  one-half  per  cent,  currency  loan  of  1S81, 

due  1912,   $695,450  00 

Four  per  cent,  currency  loan  of  1881,  due  1912,   .    2,785,300  00 

Six  per  cent.  Agricultural  College  land  scrip  bond, 

payable  1922   500.000  00 

Six  per  cent,  proceeds  from  sale  of  experimental 

farms     ,  17,000  00 


Unfunded  dUbt  and  debt  upon  which  interest  has 
ceased: 

Relief  notes  issued  under  act  of  1841,  — .  ..  ..  |SS,100  00 

Interest  certiflcates  unclaimed ,   4,li48  38 

Interest  certificates  outstanding,  ....    13,038  54 

Chambersburg  certificates  unclaimed ,   00  40 

.Dom.estlc  crC'dltor ,   25  00' 

Flire  per  cent,  bonds  upon  which  interest  has  ceased,  18,414  70 

8131  per  cent,  bonds  upon  which  'Interest  has  ceased,  2,000  00 


Public  debt  December  1 ,  1906',  ................................ 

Assets  of  the  Sinking  Fund: 
Bonds  of  the  Allegheny  Taller  Railroad  Company,    $400,000  00 
Interest  on  same  to  December  1,  1905,   8,333  33 

C^A^sii'  0|Di  liiJQLXiiil'f  ft  •  4  ■  Hi  Hw  4  ■  '4  4  ■"*  4  i' « 4  *  *  H»  s         ■  li » « •  * « » H»  #  •  Hi  •  •   3f  GCN9^i'S'76  SO 


|3,t97,7SO  00 


134,117  02 


|4.131,8i7  02 


4,006  008  08 


^^et  debt  ^)eceni.ber  1 ,  1905,  ....................................  $122 , 958  99 

 Iill'li  ■   m 


'40 


iTATEMEWT  J, 

it«l0iii«at  aiiowliiff  Wtot  .BSmcli  Oamntj  :PiiM  to  thm  State,  What  .Bucli  County 
Received  from,  tbe  itste.  witl  Wmmm  In  mirm  of  tlie  Cuimty  lor  im. 


Ciklllllt:llV« 


'OtMintjr  ftaita. 


■ 

« 

B 


I 

n 

8 
S 

1^ 


♦J 


^kdA2X18^    • « w » ■ «  •  « <■! « I 

AllCj^lidijr^  H ,» #  i. « , 
Armstwiii^,,  *  *  >  •  •  I 

*lnL||||y_jKg^  _ 

^lpyinKB(|,  ti  •  a  Ml  •  i| 

'■||p|IB1|*i|  Ml  «.«.««,  4  «  w  W  «  '< 

Bndfmtl.  

''CaKinliria.  

liMIIHIl'Ifll,, 

wWJTliiWJDIf        «'  It  •  •  a.  «  n  «i  <•  • 

,^,OhftBt  W,     •  •  •  .1 

'fcynrlon ,  « .■ «.  w, « «,  ^  m. « 
'j^gCBirflcld ,  ♦•■!«#*  •  1*1 

OlllltOn  ,     *  a.  a  « « « « « •  ■ 

CuttlMviaiiil ,  .... . . 

iBjpJto  » i « » ♦  t « # 

^iiBMViki'  *  *  •■  ■•■  #■'■•■■••'•■'■••» 
■i|fi?^^*k  A  ""'**'■"•*•'•■*•••• 

jpfMiiyBiijp'ii  » .n ,,. .» » (1,41  , 

^jMP^^**  -  •  *  •  •  *•■•■#  *  * « 
Irankltii^   * . ,  # .  * , , , 

.^"lUtOIl,  I,  n  ( 

jjTBWHlil^       «  i'  ai »« ■! 

RuBtiiisaaii,  ..... 
JMferaom 

Mckanri nnn,  „ . . . . 

t  «...*..« 

Ajvoanon,  ..•,.,.,,,„ 
,l4rwniiiK,  ,.....„ 

-jPVCXIklNB]^      »  m  «  w  * 

JPlWIIOBir,  *  *'  •  w  •  •>  <■  *  H|.  a.  •  i 
^^■HIHIUl  •  a  #  w  «  •  w  1,  w  III  t,  ,f 
^^■IIVI I  IM5|(,       •    •  a  a  a  «  «  #  t  a 

Moratimneiir,  ..... 

Blbbtoiir,  

IfOrtlianpton  

fr<irtliiiiiilwrlaiid, 

l*wwy  •  

niisM  

JlnlBcf ,  ■■••••*a'*a»aaw,,a 
J'tollt^Fa  *  >  «  <a  •  w  a  *  •  •  «  • 
iBctl'Uylklll^  •«*a«www, 

S  n  \  <i  ^  n ,  •  -  •  w  w  wnai  w  •  w  #  I 

80III6rBl6t ,  •.■aaw*«i«t 

WMqnehaniMi,  ..... 

JlJiW^»(      •  *  ■  a<  a  w  *  «!  «  H#.  f  m  m  t 
ai  •  a  i  w  w  a<  «  •  #  a  a  4 
WJP^Wl^O,     •  *  a. «  ,a  t  a.  a  «  «  1 
■ITPH  t         •  *  *  *  a  a  •  •  *  <a  « 

Washington,  ....... 

W^gMgrelaaii;.  .... 

"W^illllf         a,  #'  *  •  i  «  4>  •  a.  w  •  a'  a  a 


$MtanlM.irt.  .... 

•  PittalnrSt  •  •  •  •  •  < 

•  Xlttanninii* 

.  'B^a v0ir.  .......«* 

.  BadfOpd,  ........ 

•  ^wHiifi   

.  IPowanda,  ....... 

.  Dogrlastiwn,  . . . . 

■  ^U^MTp  .......... 

.  'BlMiiatniiv.  ..... 

>  Emporlmii,   

.  IfaiaA  OmAk,.  . 

.  Bellefonto,  ..... 

.  Watt  Clwatir,  . 

■  'jiiawoHi  . ....... ..  • 

f  CSaafilaM,,  ........ 

<  llpk  Haven,  ...... 

.    1ilCNXin.8l>UfS.,  .... 

Cyri  1  ^'i .  ......... 

Marrisburt,  ..... 

•HilMQIilil^        *  •  «i  f  w  a.  a'  a  w  *  i| 

MjMTWftJf  ,p      ,  ,a,  

JSinWrj,       m  *m  mm  «■  a<  •  .a  w  mm  4 

UnliMitowiii    w  i  a « . 

•»<»  i 

CtamberatnifiTt 
lloCtancUsiniiv, 

WajfiMalmfHi.  •  • . 
.Htinttacdcni,  . . . . 
Indiana. 

Bnokvllle  

If tmintown ,  ..... 

Swanton.  

M^an^aiitar.  ....... 

Jf aw  'GtaClAf  ..... 

Zjaliaiiiiii.t  ......... 

AilMitowii,.  .  • . . . . 

WtliMi-Biim,  ... 
WllUamisport.,  . . , 

JEtwiiLiifci'Bit  i'lui'iip.j' 
I    ■'^■iPlJIi§luiiir'%  I      «<  ■'  a  «  «i  * . 

^■H»l5WIr,       ....  ...  .  .  . 

I*irl*town,  .... . . 

BtrouMutiff,  .... 

Marrlatown,  ..... 

.DawvUl©^  ......... 

'Baatfin.  

Snttbiiry,  

New  Blooinlleld.,  , 
PhlladelpMa,  ..... 

lllCilif'Oindip      w  a  «i    .a.  Ht  •  #  a  «  4 

CJiMideriport,  ...... 

Ptittwille,  ........ 

MlddlebiarK,.  ...... 

_  'Bmnaiaet.  

Iia,p(Mrtep  •....*•... 
Konlti^cMM,  .......... 

Weltoboro,    .  . 

Lewlsburv.   

F^ranlcliiii.  ......... 

'lUrMipiwiti 

il^Vlf  .|  .......... 

Waal».tnifton,  . . . . . 

llcinesdale,  

'<ll«enBbur«.  ...... 

Tnnkliannoek.  


All        n  J  d 

»  8121.244 

1104.  S7f 

1             17  18 

8,019, 27( 

*  1.889,75' 

'               2  27 

186,572 

160,981 

7  29 

29,752 

•a  AM    Ml  Hi  A 

i  198,384 

162,612 

8  40 

148,712 

134,791 

18  11 

lfi,79l 

tMWiiwQW 

416, 68( 

>  842 

89,  sS! 

297.801 

808,076 

5  02 

aA  CIO 

W,  MS) 

AAA  4Aik 

882,141 

111,121 

7  53 

W,  16( 

869,044 

3  8« 

3d, 778 

807,181 

di  aa ^  M  Mm 

170,448 

5  62 

49.761 

884.. 704 

8l4.94i 

7  78 

4,66« 

87.846 

28,177 

6  96 

100,948 

140,280 

1  71 

aa  caa 

145.161 

122,638 

8  18 

vac  a^i 

867.780 

tm 

1ft  IW 

128.884 

'111,884 

t  'If: 

no,8n 

288.811 

1  n 

96.690 

78,957 

§68 

12.187 

139,664 

147  407 

IS  A 

S2.33» 

264.155 

211,816 

504 

184.725 

133. 818 

*m 

9S.7I9 

389.579 

295,830 

4  If 

S».TW 

330,794 

240.998 

8  80 

11^886 

122.847 

I  105,992 

s».m 

1  394,737 

842,718 

7  68 

426.719 

168,660 

815 

2,sn 

48.661 

45..648 

ion 

17.5o» 

199.168 

181.W7 

11 14 

l.SOl 

44*668 

43.886 

87  07 

IS,  471. 

114.121 

98.650 

T80 

18,  Bl 

185.825 

123,104 

1010 

18,887 

170.118 

151.120 

801 

81.180 

228.888 

188.928 

•  18 

4,398 

64.m 

69,800 

14  88 

182,585 

691.234 

528.699 

4  it 

183,575 

698.871 

430.296 

i  81 

86,398 

215.671 

179,175 

%m 

69.287 

219.487 

180.280 

118 

98.m 

885,620 

288,488 

8  68 

180.96 

912.907 

882,011 

4  15 

8I.4U 

R2.06O 

187.696 

88,868 

288.088 

172,601 

0  07 

86.188 

216.245 

18i»08» 

800 

12.888 

87.668 

14.188 

872 

I2.M8 

88.868 

7:84 

188.  s«r 

684.881 

aja'  'aiu 
0TC,9V1' 

1  OS' 

7.889 

58.274 

50.434 

141: 

108.558 

877.255 

274.697 

107 

54,175 

843,483 

289,906 

•  M 

8  444 

91.100 

82.718 

i           10  79 

8,873,888 

6.545.417 

1.6n,72l 

1  42 

3.»4 

87.196 

83,880 

11  60 

18.156 

U5.888 

108.066 

9  52 

188,512 

107.888 

4  41 

6,988 

87.118 

■'  ^'=^:8f" 

U  84 

19,814 

191.280 

162.616 

6  48 

8,188 

50.779 

47,546 

15  70 

157.844 

137.551 

7  81 

84,..888' 

199.982 

165.666 

518 

9am 

61.560 

49.262 

a.i8i 

184,164 

125,066 

111 

18.111 

185.840 

119,569 

8  81 

'80,718 

896.127 

305.409 

4  14 

18,  Wi 

117,448 

103.679 

8  61 

1.14,111 

678.882 

464, 7n 

5  07 

8.147 

7S,7» 

70,678 

2  M 

98.111 

'171,481' 

4  91 

C '  ;'» .  - 


STATEMENT  K. 

Anoitiit  Faiil  by  fiie  State  In  Support  of  Penal  Institutions  from  1880  to  IIOS, 

Bo'tli  Tears  Included. 


I  a  «'  •  ai  1 


1861. 
1862, 
1863 1 
1861. 
1865. 


I  in  <•!■'■  'W  it'  «  'I 


l|6f, 
1868. 


1870, 
1871. 
1872. 


»'f 
1874. 

1875, 

1876, 

1877. 

1878, 

1879, 

1880. 

1881. 

1882, 

1884. 
1885, 
1886. 
1887, 
1888, 
1889, 
1890', 
189l, 


1893 

1894 
1895 
1896 
1897 
1898 
1899 
1900 
1901 
1902 
1903 
1904 
1905 


I  ai  W  ■<#•■'«•'  ' 


I  %■  *    •  a    «  < 


'  m  •  m  m  ■ 


'  a  ai'  *  ai  « 


I  W'  a  'M  m  'IK  t 


'  ■  •  ar  »  •  1 


»    a  mm  a  « 


I  a  a  «[  «     a  <H"i|<  *  it 


I     a  i<  •  k'  *  I 


•  a  <«i  •  a  '< 


I  f '  f  <  •  «.  «  a  «'  •  I 


»'  «  '4  #  •  a  •  ■  m  W'  m-  * 


I'  «  a  a<  «  *  I 


I  a  «  a  a  «  •  <*<  a  4 


t  a  «  •  a  •  a  a.  a  ».  '<|  a  f  •  *  # 


t  *  «  a  a  a  1 


Totill, 


a  a  •  a  *  ■  I 


'  •    «  a  «  <i 


r  »  f  a  »  4  1 


ii  »  i'  a    *  1 


183,449  00 
115.396  12 
108, OOS  OO 
67,152  16 
87,630  00 
97,755  00 
132,585  00 
89,81#00 
127.395  00 
155,420  00 
180,788  93 
136,936  61 

130.224  30 
129,207  02 
111.262  02 

88,705  00 
118,588  75 
141,973  75 
112,527  50 
116.871  25 

296.225  00 
426,108  75 
347,188  75 
408.497  25 
417,945  00 
472.5I«  71 
473.465  00 
3i0,OM  08 
470,988  41 
481.616  92 

•  244, 60S  20 
313,492  68 
307.616  87 
'404 ,'021  92 
301,156  77 
an,179  62 
332,2K  97 
271,146  60 
349.197  73 
312.973  87 


433,715  06 
482,471  47 
454,681  38 


$12,027,130  00 


12 

ffTATEMEIIT  L. 

Anoiml  mm  hw  the  Slate  for  tbe  Support  of  Charitable  Imtlttitioiif  from  18i0 

to  im.  Both  Years  Included. 


■tmmtk 

•  '   1128, 3S8  # 

•mm.,    .....,,..,,.,.,,„..,   123,490  04 

■■••■^  '  ............,,,„,...  ,  , , , ,  123,956  36 

lilS,  . .  .,,„,,,,.,,...,,,   119,926  37 

mi,  ......,,,.,.,,„,   170,718  21 

IMS' 

 •♦••••••••••»••••••••••....,.,.,,.,  ,   272  980  10 

liHi           ...... ,.  ,  , ,  474,616  54 

■Hw,  ,  ......,„.,.„.,,,.,.  600,094  09 

•illTOt   -.».........,...,.......,   772,066  20 

mtm,   •••.••..-........................,.,,.„,,,„,..,,.,   754,118  07 

•Itfi,   ,„   336,866  09 

lill.,  ... ... ,, , . . , .;.,,„,,,..,,.. 396,103  83 

•liO,   ,  441,ill  II 

IIW',   ...... .... .... , . , . ,, , ,. , . . .           . , . , . ,  488,807  18 

.1814,   ............ .... ... . ..  „. , ,   •81,899  18 

MW;,   ... .... .-. . .,..,..„.,,. . ,,, „ ,  I8S,1I6  il 

«,      .... „, „, .,...,,„,,,,,.,„„  ,,, ,„ ,  i88.,4j0i.  It 

Mm*  • ,  «...  .••.......•..,.....,,,,.,,,,,,,,,„,„„,   722,697  88 

ttTI't  .,, . , . .  68l'.,0i7  If 

IWf,  ........... „ . ,„ . . ..,„.,,,..,.,„,, „ , ..„,.„,.,.,,,,.,  SM'rSMI  #8 

IflOa             .. ,,„,,, ..*.,,,.,„,.„.,,.,,,„,,,,,,  1,170,898  .SS 

Itn,..  .... . . . ,. . . . .  „ , , , , . ,  „, ,  ...,.,.,..,...,,,,,,.,.,.„,.  , , , , ,  860»ilf  .81 

 „. , „ , ,  888,164  .86 

1183,   ....... .... ,  ....,..,.,,,,„,.,  „    „,;,.,  ,.„. ,  „  „ ,  „, , . . ,  ^  ^  800,773  81. 

««,   ... ........ ,, .... ....,.,,.,...,,.,.,,.,,,,..„,,.,„  709,302  10 

m6«   ... .... , , . ,  „,.,,,, ,,,, , ,,,  „  1,0#',460  71 

"^^^t   ••■   8li|.:l||:  .M: 

18i7.|.   ^  TIftJiili'  .tf 

^ ....  , ,.  „,   1,088,077  91 

im,   . ., .. ...    1,020,026  29 

Mi',  ..... ...... ,  ,  ...   1,1#,,|73  i$ 

im.  ^^^^  1,134,351  86 

 ,  ,   '1.382.698  94 

.lii8i,   1.700.208  88  • 

m9^  ,,. .,....•..,.,..„..„. , , ,  l,882,lii  'il' 

im,      .... ..... ,. ...   1.818.780  12 

^HW,  ',.  ,   2,000,296  68 

•  •   2,067,648  11 

liW'i                                                                      ^  3,287  424  81 

...... ... .......  „  2,'423,572  74 

llii,  ,„  2.694.798  38 

.im.,   8.306.888  54' 

im,   3.718.810  38 

.im,  . . .. . .  .. ... . .   „ , , ,   3,171,889  19 

HH,   4,816,497  63' 

.19i6».  ..... ...... ..«............,...,........,...,..,,„,,.,,,,, ,  |:,,.|gs^260'  18 


 f  ,  „     |63,9II,800  00 


STATEMENT  M. 

Amount  of  Personal  Property  Tax  Returned  to  the  Counties  from  1891  to  1905, 

Both  T  ears  Inclusive. 


1891  

1892,  Part  of  the  year  1-3  returned  and  part  3-4,  

1898. 
1894, 
1896, 
1898. 
1897, 
1898. 
1899, 


I  •  «  ■  •  ■<  •  •  < 


'     *'  ■(  i  4  *  •  •  I 


1901. 
1902, 
1908, 


I  ■        'i    •  •        Ml  «  I 


I  «  •  «'  •  m  m  m  * 


1906. 


641,779  00 

3.018,011  00 
1,060.148  00 
1,676.080  00 
2,088.980  00 
1,816,131  00 
1,981,974  00 
2,300,309  00 
2.863,490  00 
2,672,076  00 
2,800,917  00 
2,060,068  00 
2.900,673  00 

130.301.209  00 


STATEMENT  N. 

Amount  Diverted  or  Returned  to  Iiocal  Treasurers  by  the  State,  on  Account  of 
.  Liquor  Ucenses  from  1888  to  1906.  Both  Tears  Inclusive.  Act  Passed  in  1887. 


1888, 

1889. 

1890. 

1881, 

1882,* 

1893^ 


1890.. 
1887, 


1889, 
1900. 
1901. 


I  •  .*  «  «'  ■  <■  *  m  m  • 


'  *  N  *  •  «  *  1 


I  •  »  «  •  •  I 


•  ■  «  >•  «.  •  «  I 


*  '•  4  «  «.  «  •  *  W'  •  I 


I  «  *  *  •  •  If  ■  I 


11.320,098  00 
1.341.712  00 
1.310,700  00 
1,691.988  00 
2 » 900,000  00 
8,900,000  00 
3,800.000  00 
3.600.000  00 
3,600,000  00> 
3,600,000  00 
8,600.000  00 
3.800,000  00 
8,600,000  00 
3,600.000  00 
3,800,000  00 
3,600,000  00 
3,600.000  00 
3.900,000  00 

163.100,418  00 


•JSSf*"**'*^         ^\  ths  »ct  of  IMI  allowimc  Um  eountica  to  retain  thft  whole  amount  col- 


ii 

STATEM,BNT  O. 

AanmBt  ©f  Money  Collected  from  Corporations  and  AsBodatloiii,  for  Boniu  ani 
TI13C,  for  tlie  Teari  1881  to  im,  Botli  Ytiini  Incltwlud. 


HW,  ■  4 « •    . • . . , , , , , . , . , , , , ,„ .  „  „ ,  ,,,,„,,,,,,,,,„  , . ,  |8', 588» 512'  'Of 

— lllll'^*   ,-, , ,, ,,, , „ ,  S|B16,SM 

1883p,                  „ . •.......,..,,,..,,,„.,,,,,,„,„„.,,,,,,,.,.  3, 711, 504'  110 

ISW,   .•-..........,,,,,..,„,.,.,,,  ,,„,...,.   3,108,449  00' 

liiS,  , ;%  ....,,..,..,.,.,,..„,,  „ .  S.W.Ili'  'ii 

.,...,..,,.,,,,.,.„,,,,,  ,.„»,,,  , „  3,800,B80  # 

1887,   ,,,  .,,,,..,,....,.,,.,,,.„.,  ,,,,  3,522,501  00 

1888',    , . ,  ,  .....,.......,,„,.,,    .....  „ , , 3,534,082  00 

188i,   3,744,203  00 

IMA 

Mmmm,.    3,982,371  00 

lifl,   5,481,667  00 

im,  ,   4,713,384  00 

lin,   6,154,099  00 

Mamt   "»••••••••..•..............,.  ,  ,  ,   6,888,258  00 

IltS,   6,289,208  00 

ini,  ,,.   6.993,690  00 

liif ,  , , ,  '1,828,175  00 

  5,620,760  00 

1110',   .-.,•.,..,,.,.,,,„...,  .,...,,..,..,,,„  „   8,607,200  00 

Hi©,        .».,.,.. 9,506,643  00 

IfW,                  ,. ;, . ,  ,. ,  10,165,466  00' 

1902,   . , , . .  , . , . ,  , ,  ^^^^  10, 171, 172  0© 

IKH,   , „ . ,  „..  ....,„...,..,...,.  .„  „  , ,  „ .  ,12,526,481  00 

lliif   •-•.••.•-•-.»..••.......,,,,,..,,,...,,,„.,„,,,   10,45i',iOI.  00 

'i'lMiic 

Mwm,   m . ....  ,„ . ,  „ „ . , „ . . ,,, , . , ,    ,   '15',i06,641  '00 


USital,   • , . , , , , , . , , , , , . ^ ,    1119 ,,22t,i7ll  "00' 


SIATBMKNT  P, 

Amottnt.  Bali  hj  mm  Stitte  for  Support  of  Bolileri'  aM4  miam  Hone  from  1886 

to  1006,  both,  jmm  liicliifcd. 

18S6t  '••   181,500  00 

188i,   •■•'••••'••..•••••....-.........,..,.,,.,,.,,.,,,.,..,,.,,,.  50,'000  '00 

1887,  , ,  J',, 70,000  00 

1188,  , , ,  151,850  00 

1889,   94,250  00 

1890,   '•••*••••••.•••.••••...•...••.».....,.,.  81 , 150  00 

"^^f   72,600  00 

inl,   ........   *  , _ ,   72,600  00 

1893,    ••••••••'•••••••.••••••••.••....»....,.,.,,.,,.....,,,.,  57  750  00 

mm,  ,   —   92,765  0© 

•  •  •  • .  •   100, 860  00 

.iBiW'.|    •••.••••.•••••...«...•.«..•.•»...,,..,.,,,. ., ...... .. 45  000  00 

"••'••••'•'••••.••.•....»•.........,....,,,,,.,,,,.,,..,.,.  91  250  00 

.iUB't   ,   36,875  00 

«MPw,    40,500  00 

.liiO'.,   , ,  48,609  00 

.Mil   ..... ,  , , ,  ,  15,987  ^ 


So 

STATEMENT  P— Coiitiii'iied... 

1902   50,000  00 

1903   62,600  00 

1904,   55,000  00 

1906     66,000  00 


Total,      11,406,846  00 


STATEMENT  Q. 

Ainount  Paid  by  the  State  for  Support  of  Soldiers*  Orphans  from  1870  to  1905. 

Both  Years  Included. 

1870.     1608,246  33 

1871.     622,607  60 

1872.       471,986  41 

1878 ,   ....  ....4**. ...... .............  ....*..«....«..... ......  469 , .308  94 

1874,   .....*•......*.......*......................••.••....••  419 .295.  64 

1875',   .*.*........•......................    ......»....«*..... .  '406 , 063.  '^^ 

1876 ,   ............. ........ .... ................... .. ...... ...»  393 . 317  63 

18i7,   .....*...«...'...*.............*.........«.............  372 , 084  46 

1878,  .«.>.......**....... ........•.•.....•.«•■•....«..■..,...  343 , 744  ''66 

1879,  ........................ ..««............*.... .........  373,464  85 

1880 ,  ...•..•..........•..•.....•...••........•.•......•.«■.  .366 , 833  23 

1881 ,  .........*.•.•.-•.«..•.........................,..,...,  356 , 989  61 

1882 ,  •.••■•.•»•.•.»..•.....•....»....................,...»,  366 , 670  87 

1883,    361,101  18 

1884,     316,335  08 

1885,     310,258  03 

1886,   326,044  18 

'      1887   851,964  19 

1888,    336,419  22 

IJfWBJI f    '"••■•••••••••••••••••■■■••■■••••■••••••■•••■««««iiwa. 300 f 228  fid 

  169,029  15 

1891,    132,393  01 

•   110,182  44  ' 

1808.   90,255  62 

^»      i   237,188  75 

•   225,688  01 

^*       186,190  08 

1897.    .;      166.579  80 

^»   ••     163.969  18 

^»     •     190,438  68 

^»      202.699  24 

1901,  ,  ^^^^  ....,.„  234,.621  tt 

1902,      ^,  174,982  80 

      .  186,823  63 

•  •     206,997  32 

1906.  ,   197,581  il 


.,    «.........,.,,.......,   $10,627,474  14 


0 A.  A  X  ,lriiiiili..ila  a  M  Ji* 

liF  tliie  Stete  to  Sttpport  Inilielairy  for  tlis 

Both  InclUBive. 


1886  to  1909, 


'     «  «  «'  ■  i 


'  •  •  •  w  *  I 


»     «  •  mm  •  I 


I  «'  «  «  i'  •  •  ■<  »  •  •  «'  «  I 


<«•••* I 


'  •  t  «  i  •  'I 


»  «'  W  •  W<  •  4 


lit?.. 


I  It  •  *  i<  *  «  I 


'     f  »  •  1'  •  •  a 


'  m  m     m-  *  ■  «<  <«  W'  •  i 


M'  i'  *  #'  i  *  m  m  m  tt  > 


I      t  •  Ik  w  I 


I'  «  <w  .■     •     «  li  Iff  •  «i  » 


1M3. 


I  ■  •      f t  •      •  •  •  ' 


r  •  ■  •  •  •  •  •  •  a  ■  •  •  «  t  *  *  a  ,  «.  (, 

>••••••••#• act 

I  •  i  <■■'■•*■«■■  ■  a 


190.479  00 
560.611  00 
608.469  00 
618.840  00 
622,341  00 
146.679  00 
481,218  00 
561.867  00 
694.611  00 
674.670  00 
666.141  00 
688,00l  00 
'"67f',011  '00 
668.941  00 


788,666  00 
789.90S  00 
728,848  00 
1.098,160  00 


811.46S,890  00 


.Ainont  ;PftM  hf  tbe  8lAt«  for  Siippirt.  of  Township  Hi^h  Sckoolt  for  1906. 


'Ommtjr. 
Ali«ilitiij. 


•  w  ■  •  t  #  1 


Ba«lfOf€, 


I'  M  m  m  m  m  *  » 


*  9  *  m  »  «  I 


.Bmilfoiil, 

Biitlur  t  ■ « •  •  • 
^QWiilirli,, 
C^JtetttrOf  ■<  •  •  •  I 
C!#li0Vtorf  •  • «' « > 
ClMir Usui. ,  •  • , 

OlBtOB., 

CM'iiiii^lita.,  •  • . 
Crawford..  ... 
'Cmntertaai.,, 

^rnkuMlllk.  HHklflk  dtab.  W  JHH. 

Mnipniii,  .«.. 
Delaware,  ... 


I  mm  •  «i  •  ii 


'  «'  #  «  t'  i  «  *  •  *  i  m  4 


t  m  *  •  w  •  I 


I'  «  «  W<  «'  iM  •<  ' 


*  «    «    •    *   •     «!  .W    «  't 

ri'  •  *  •  •  mm  mim 
t  •  •  *'  •  t  *  •  w.  «. 


I     •  ii  •<•■<«  4 


f"  W'         •  «  4 


VrMiklfn., 


I *•.•.*•*>•«■■  a  a  a  a  c  a  a • 


Amount. 

1720  00 
240  03 
480  00 
960  00 
720  00 
2.680  00 
960  00 
860  00 
1,880  00 
6,0#  00 
1,100  00 
710  00 


1, 


480  00 


1,080  00 
1,800  00 
1,060  00 


IM  00 


I  •  «     «  «  *« 


i? 

STATEMBlfT  S— Coiitiiii^ei. 

Lackawanna  •  •  240  00 

Lancaster   1.820  00 

Lawrence,   •  •  hWO  00 

Lebanon,    1,660  60 

Lehigh  

Luzerne ,    1.080  00 

Lycoming    

IfcKean.     

Mifflin,   ■  •  •  •  ■  ■                 a  .  a  .  .  a-  . . .  1,209  '00 

Montgomery,   8,006  00 

Northumberland ,  ...    1, 200  00 

PilCC .     •  .a  a......  ..a.  ....«•..•  660  00 

Potter,  •••  ••••   720  00 

SchuyllciU,  • .  -   1,820  00 

■SUUiVan,'   ,  ..a...........  '.  "a.aa   'lOO  00 

SuBquebanna   ««  «• 

Union,  •••  ............a.aa  720  00 

Yenanero.                                    a   1,320  00 

Warren ,  ............■.........■.•»...•.•.•..•■•••■■     .....  ,1,660 00 

WashiniCton,  «.,.«.,............  IfjllO  00 

'Wajh^e,    ...  a  •  a  a  a  .  a  .  a  ....  a  a  a  a  .  a  .  a  ..  a  .  a                                                       •  1 1 900  00 

^Westmoreland,  . .  a . .  a   360  00 

Wyoming,   600  00 

York,      .  .  .  a  .  .                                                  aa  .  a  ..  ..   480  00 


yotal,    147.640  00 


STATEMENT  T. 

Amount  Paid  to  the  Several  Counties  During  1905  on  Account  of  Appropriation  to 

Pnhlfc  Schools. 

County.  Amount, 

^^.dams ,  ...................................................  889,161  81 

Allegheny,  .. .. .............. ...*..............•  881,311  26 

Armstrong   66,808  48 

Beaver,  ,.«.,... ................................. •....»...»  60,'069  '08 

Bedford   61.606  61 

BerkS',-  ........ ........................i... ................  •186, 148  71 

Blair,     .a.aw...*..»..||.........a.....«........aa»..aa.....a»  108,768  94 

Bradford,  .......•••.•...............»...•."...............  94,671  84 

•       Bucks,   .a.. ............ ......  a. ...... a  .............. .*...'*  76, 644  97 

Butler,  .... ............ ........a........... ....  ...........  '67 , 288  61 

Camhrla,  .................................................  147, 726  70 

Caintron,  . . . . :  — . —   8,633  96 

CflrrhOn,       ......  a  *  ••  a  a  a  a  .........................•..•*.....  .  58  ,  946  38 

Centre,  .a a. *........• .... ......  ...........................  '42 , 014  17 

Chester   106.178  05 

Clarion      46,680  93 

CI GflriT fidd y  «•          mm                          ■•♦#••••••  f 407  20 

Ollnl^oii f                                       an* •■••«■•  ••»•••*••  JlBBt OOT  24 

Ooltiniifildil A  f  ••«•••••  w                 i»  •.•■•■••■[••••  !■           •■  •  #  •  •  ^M|^i|b|p0iiL  ^WR 


18 

STATllIKOT  T— Comliiiued,. 


Otmwford,  ..........,..„...,,,   115,140  31 

fSlimberlmiid,  . .   ■........,..,,...,„,.„,....,  ,  „ ,  ^«2,781  oe 

.©■■lUlllB.,  .....,„,...,...,...,  , ,  H7 ^  17 

MawiiK  ,  ,    98.490  81 

•   50,819  18 

J?***  ^   ,....„„   181,662  09 

"  •  •   '  ■ '   . .  116, 863  41 

.PwWit,^^  ........,..,,.....,„,...,.  19,920  58 

•  ,  67,230  65 

''ll*Upb''l|l|||p  iJ^ILIBIlik 

   _   18,653  20 

Ofe*li«,  , ,  ,  „  „  „  ^  ^  ^  .43 , 448  17 

BiiBtiagieii.,  ,  „  „ , .  E8.423  43 

Ittawiia,  . . . . .... ,  ,„, . . , „ , , ,, , , . , , , , , , ,  ^ ,  ^  , , ,  17,242  77 

Jelftewim,,  •.....•.......•.,,;,,♦.,,,,,„,,,.  ,,,,,,,   89,068  80 

Juatetm,    *, ,. . , ,,.,,,..,.,,,„„,,  , ,  24,701  40 

lAciuiiirttiiiia,,,          . , , , ,,,,  ,,,,,,,.,,,„,,,,,  ,r , , , , , ,,  „ , , ,  ^^jgg  |g 

.liMictJiter,,  . .... . , , , , . , ... , , „ , .,„ .....,,,,.,..,,.,,,.,.,,„,,.,„  lit,068  fl 

lAwi»nc«',             .... ,,, „ ,,,,.„ ,,,, , ,,„„.,,, ,, , , ,, „ ,  81,.196  47 

LdMUiiia,  •,,,,,.,.,„,,„,, ,, , ,  „ , ,,, ,,„ , ,  „ , ,  „ , ,  89^,'i6i  70 

I^lsli'f    . . ♦€  • . , , ....  ,„ ,    , , * , , , , „  .,..„,,,,,,,  „ . , , . , , , ,  98,440  47 

Luerne,  „, , , ., . . ,,,,,,,..,„.,,, ,   817,88l  41. 

Lycomliiir,.    97,090  87 

Mercer  ,   ^'^^ 

lllfflin,  ............•.•..,,,,.,,,,,,„.,,,,„,„,,,,,, ,,,,,,,,,,,,,,„,  .I8tl41'  IS 

Monroe,,  ...,,.,,.,,,„.,,. , , ,  „ „..,.,,,„ ,,,,,,,,,  „ ,  „ ,  36,813  IS 

Montgomery,   . , , , , , , , , , ,  lS8.i'190'  16 

MontO'iir   , , . . , , ,  „ , '19»9I9'  ^88 

lf©rtli»iiipton,   -.....................,,,..,.,„.,  143,441  10 

Nortli'mmlmrlaiiil,    , . . , ,  _ ,  g^s  44 

Fftrry,   ,,,  .......,.....,,.,,„,,,  „,,^  30,352  68 

PlilIadelpMn,,   1,369>249  76  " 

^'**»  ,   13,853  29 

.Putter,  ,..   42,239  29 

Helm Jfl.lll.ll ,  ,,,   174,928  96 

.wiiFaw,.  , .,,   16,289  09 

HmBWiet ,  ..•..»....,..,,,♦.,,,,  ,  , , ,  74, 374  32 

SlIIIiTlllBf  ,  19 , 963  47 

tlmnneiiimn^ ,  .............••.•••..»,..,,,.,.,,,,,,,,,,,,,,,  ^  ^  ^  02  ^  663  79 

TIOBii,.   , , , , , ,, .,,,,,,,,.,,,,„„,,..,,,.,  8St4tS  88 

Uiilim.,  ♦•...*...........,..,.,,,.,,,.,,.,„,,,,.,,  ,  ^  ^  ^       .    17,411  29 

ITenwipi,,   ,   16,088'  92 

Wairen,   , ,    •  44^299  68 

W««liiiigt.(m.,    162,804  43 

WHjfiie,  •...•............,,,,,.,,.,,,,,,,,,,,,,,,,.,,,„,,,,   ,  ^  ^  ^  47f 248  48 

Weitiii,of«teii'i,   ....,..»,,  '208,686  10 

Wjroniliiif,  ... ... ,, , ,,,,,,  .....,,..-•,..,..,..,.,,.,.„,,.,,,,,,, ,  28,871  10 

Turk.,  ...... ... .-..............•..#...„,,,,..,,,,.,,,,,,,,,,,,,,,,  171,167  22 


mm. 


17.888,850  iO 


4i 

STATEMENT  U. 

APPROPRIATION  TO  PUBUC  SCHOOI4S. 

1885,       175,000  00 

IS^iiG^p   ••*•«»•'>•  »*'«Nk«*«<»«<i<tti«ai  KiM**!!*    •■(  7£i 1 000  00 

1887.    700,000  00 

1888.,   ...... .. •.*• ....  ...........  ..........................  108 , 919'  00 

1889.     108,919  00 

'Jl84IO:p         »••»••'«•  It  %  m  »  m  m                        «  m  ir                 t  m  •  m  •  m  •  »«  •  m  m                     ■««•  ««••«*  XOSff  OXH^  00' 

1841.   ;    330,000  00 

1841,   ».■.:».... .......... .... . .  i . . . .... ..... ...... .«...« .  ■ . « • .  200, '000'  00 

1843,  ........  • .  ........... .  • . .                         . .  •  • ...... •  250', 000  00 

1844 ,  .200 1 '000  00 
.1846.   ..................•.•*......•.....•.•••...••...■......«  200,000  00 

1846't   ...»....•..•....•..•.......•......••...,.•..»,.,,,«..,  200, 000  00' 

1^47 ,    .•*.......••...•...•.....'»......,..,.,,,.,.,.,,,,.,,...  200 , 000  00 

1848 .  ...•................•..•...«....•........*».,.,.......,.  200,000  '00 

1849 .  ..•.....•..........•....,«......,.,..,.,.,,,,,,,.,,,,,,  200 , '000  00 

1850.  .•.••.......*.......*...••.••....•.•...••.............  200, 000  00 

1861,     200,000  00 

1852 ,  ....•.........•......•.......•...,.........,...,,„,.,..,.,  200 , 000  00 

1853   :   ^    200,000  00 

1854,   230,000  00 

1855,     230,000  00 

1866   .  231,000  00 

1*57,   280,000  00 

1969,   280,000  00 

1959,   280,000  00 

1880,   280, 000  00 

1861,   308,000  00 

18**2,     303.625  00 

1883,  ....,.,.»,....   316,816  00 

^8**'  ••••   336,825  00 

1886,   364.436  00 

1866,  • . . .  •  355.000  00 

1887,   356,000  00 

18***»    •    500,000  00 

1869,  * . ,   500,000  00 

  •••     500,000  00 

1 S71 

^ '    •   650,000  00 

1872,  ,   700,000  00 

1873,                                                 J .................. .  760.000  00 

^8^*»   *   1,000,000  00 

875 ,    *•*.......■•....................••........,,.,..,,„,,,  1 ,000. 000  00 

1876,   1,000,000  00 

18^^'   1,000,000  00 

%       1878,   1.000,000  00 

1R7Q 

  1,000,000  00 

^^^^  ••     1,000,000  00 

1881 

»   1,000,000  00 

    1,000,000  00 

^*®*»     1,000,000  00 

  1,000.000  00 


emf  IMKNT  U— C!0iit:iiiiieil. 


188S, 
II 


I'  «    W  «    ■  I 


if 

tiftiiiili  ^ 


«<  tt    ■         >*'  •    '*  411    •  «    lit  « 


I'  'i'  «  W'  •  «  •  It  w      mm  •  w.  i 


I  ■  '■  '«<  m  t  I 


«i  i  «.    »    W    !»  'f  4 


»  W    #  W:    i'  i    •  W'  «  J 


i*'  •  4  t.  i»  •  . 


»       t'  'W    ■  I*  W' 


»  W'  *  *  ■  •  ii  < 


»  a  •  •  •  •  I 


»  w  w  w  •  w  •  < 


..  $5,000,000  00 
250,000  00 


15,275,000  00 
250.000  00 


w>  w  «  <w      «  'W  »  «  «  «.  •  4  *  I 


Mi  i*<  '*  «  W'  ■ 


.>liliPllPiP'.|||       i  «  <#  i 


I  •  •  W  W  W  'I 


h  W  iB       ■  « 


Total. 


1.000.000  00 
1.000.000  00 
1.000.000  00 
1.600.000  00 
l.SOO.OOO  00 
2.000.000  00 
2.000.000  00 
5.000.000  00 
6.000.00O  00 
6.500,000  00 
5,500,000  00 
5,500,000  00 
5.500.000  00 
6.600,000  00 
6,500,000  OO 
6.000,000  00 


6,2I}0,000  00 


5.525.000  00 
6  J«2  ,  Q00  00 
5.202.600  00 
5.202.600  00 
5.202.600  00 


|110.».711  00 


ISII, 

Jll^lflll'lll 

I'iMi 

tm. 


1884'., 
1804. 


STATEMENT  V. 

AWHOTOIATOONS  TO  STATE  NORMAL  RCHOOOI. 


1887. 

11 


lAIMTiBHANCB  AND  BUIU>INGS. 

ICalntenmnoe. 


<  fi  •  i'  *  •  Alt  w  • 


•  W  W  •  «  W'  ' 


'  W'  W    •  «  >t  I 


'*'  *  i  *  w  I 


150.000  00 
50.000  00 
60.000  00 
50.000  00 
50.000  00 
60.000  00 
60.000  00 
M«MO  00 
6t.000  00 
55.000  00 
90,000  00 
90.000  00 
46.000  00 
45.000  00 


Bltl:ldlll88. 

130.000  00 
100.000  00 
101 


40,000  00 
12t»0<MI'  00^ 


152,000  00 


STATEMENT  Y--^ 


'C^0I1  '4 1 111]'6cl . 


1893,    65,000  00  lOl.OOO  00 

1894,..   06.000  00  282.000  00 

1895  .".   66.000  00  26.000  00 

1896     66.000  00 

1897,    180.000  00 

1808.   .   130.000  00 

1      •■••■•wt»«i'««wa««««*wik*ww*«'i'W«*i«wi««'  Jl'30  f '000*  00 

1000,      130.000  00 

 -r  mooooo 

ISOS  f     '■'i»««4ww«wi         ••w«*i  mm  *  *  w*«ww«  •>  aww**'*  130  $  000  00 

1908 1  *«  *ww»**    «  *  *  ■  www***  130  • 000  00 

19NQNA'P      ■  w  «  «  w  «  w  »  w  *  •  •  «Fi|ll|»'  W'WWwww  m  m  m  m  mm  ••wwww'w*  •#  ISOfOOO  00 

1905,   130.000  00 

ISOO'f     <iW«wwW'*w«'W|iwww  www  130f '000  '00 


TotjIlB.  ....!..    $2,340,000  00       $1,064,600  00 


STATE  NORMAL  SCHOOLS. 

BDUCATING  TBACHBKS. 

1801,   $200,000  00 

1808.   200,000  00 

1868                                                                               .  287,500  00 

  237,500  00 

1806.   237.500  00 

180«.       237,500  00 


Total,   $1,350,000  00 


STATEMENT  W. 

APPROPRIATIONS  TO' TOWNSHIP  HIGH  SCHOOM. 

1801,  .  * ,   $50,000  00 

1902 .   •  •«•••..».  .•••..•»....,......,,  50, 000  00 

1903..   ••..••.*...•«•».....   50, 000  00 

1904..  ••.•....•.•...'......'....*.•..•....,....,,,,.....,,,.,,,,,,,,  .50.'000  00 

1905.  . . . . .  • ...... .... .....,..«.«,,,.,,,  , ,   100.000  00 

1906,   > .                                , . , , , . . , . , ....  160,000'  00 

^  TO'tal,  ....,*,. . . ..... . . , , , ,   $400,000  00 


RBCAPITULATION. 

Appropriation  to  public  schools.    $110,826,711  00 

Appropriations-  to  State  Normal  scliools  (Inelndtng 

naintenance.  bullctinss  and  educattns  teacliers) , . . .  4,744.600  00 

^appropriations  for  townslilp  liiEli  schools.    400,000  00 


Total,  ...............  , .      $116,970,211  '00 


& 

81?A,TEM.KMT  X. 

TaMe  Sliowinc  A»ini:iil  of  Tuxm  Paid  Prior  to  PMiage  of  Law  Bxemptlns'  from 
Tarnation  Seal  Batate',  Horita,  Cattle,  Tradwi.  'Occupations  and  .Prof«mli>iM. 

1841,  . .  • , , , . , » , , ,   |8lt288  fO 

im.   :      mmm 

ISIl,  . . .  •  * .  • , . , ,  „ ,  „ , , , , , , , ,  „ , ,,,„,,, .BSS,f  11  0§' 

WM,.  .........„,, , ,  .,■,,.,,,,,.„,,,  , ,, , , „  7S1,S1#  00 

lS4i,   .. ,,,, ..„...,,,,,,.,*,,,,,,,,,,  1,118,831  W 

1849,  •  • . , , , , , . ,, . .  i „ ,  „ , , , , ,  ..,,,,,,,.,..,,,„,,,,,  ,,,,,,,,, ,  1,44&,111  00' 

IMI,  . . ... . . . „ , , . .  „, „,,,,,.., ,, , 1,880,781  00' 

.li|||:||,J|l|l|, 

■  '•••••••»••••..••...*....■...,.•,.,■.,,,..,,„  ,,,,  l,8B0,12i  00 

1840,  . ..,,,..»..,,...„,,....,,,,,,.,,  ...♦,«,,.,„.. ...  1,208,081  00 

1850,  fi, ,  1,817, .821  00' 
Ao*i.*,   ........... , . . , „ , , . ,  ...^  ,.,,,„,,,.  ,   1,871,170  00 

18SS,   *••••••••••■••-•••••.....■..•.,..,,,,»,,.,,,,,,,,,,,,,,,  I,li0,086  00 

'liiiM|   

, .  i , ,  „ ,,,,,, .  ..,,,„,,,. ...... , 1,181,150  00 

18S4,   --...,,.,,«..,.,....,,.,   1,,S10,403  00 

^mm,   ,  ^^^^^  1,721,114  00 

1880,  ,  , , . ,  ,  1,682,035  00 

1867,  ,   1,564,607  00 

 •••••••••••.•.•.........,....«..,,„,,  ,   1,610, 229  00 

1869,   1,388,508  00 

1800,.  , , . , , , , ,  1,444 , 674  00 

1801,  1, 269 , 203  00 

INt,  , , ,  1,762,049  00 

li0l',   •••••••••...........•....,.,,„,,,,,,....,,,,,,..  , , ,  1, 788, 401  00 

1104,    I, '621, 718  00 

1106,     , , , , , , , , ,, . . „ , ,  , . , . , , , , , , , ,  ,  1,960,200  00 

1800',  , , , , . ,  „  .„ . ,  919,258  00 

1807;  . . , . , .•.,...,,..,.„,,,,. , . ,, , . , ,, , , , , , , , . . . , , , , , ,  ^  ^  ^ ^-^  ^  ^  ^  ^  390,900  00 

1808,            , , ,, ,,,.„,,.,.,..,„.,.,,,,,,  „ ,  ,„ ,,,,,,  177,887  00 

1800,  •••••.•.••-...........,.,,,,,,,,,.,.,,.,,,,,,,„,.„.,  „  464,818  00 

1810;,   •      701,105'  00 

«m«,      , , ,,,  »,,..,.,,,,„.,,,.,  , ,,, , , , , . ,  490,801'  00 

1811,   ....           „.,,. ,„ .„,,,,,   601,:810  00' 

1873,  •  *  •  •  ....••,,,,,....„., , , , , , . , ,,  „ , .  :641,607  00 

1874,  , , , , ,  „ . , .  „ . , ,, , ,  „ ,  „ , , , , , ,  ^  ^  ♦«,,,,,,.,,„, . . , ,, , , 646, .618'  '00' 
1871',   ..... , ,  „ .  „ „ , ..,„,, , . , , . , , , , . . . , .    , , .  861,889  00 

■  .*.•.,,,  680,806  00' 

1811,   ,.  ,,..,,,....,.,„,,,,,., . .  , , ,   409,804  00 

...,..,,,..„.  „  ,.,,,,„,,  418,117  00 

"^^^t   ■•••••••.•'••••..•.-..........,...,.,,,„,,,  ,,  ,,„,  379,319  00 

1880,           .. ......  ,.,........,,,,,...,.,,„,,.,.,,,,  423,676  00 

'IfUII' 

Awj.,   .......,.,.,.,.,,„.,,  .......,,,„,,   431,904  00 

1882:,   .•......-..•...............,,,,,..„....  437,776  00 

1888,   374,819  00- 

^*^*»   502,025  00 

1885,  ....,..........,.,.„..,,  610,971  00 

1880,    674,624  90 

1187,  ,  ,,'',„  .,,,.„,.,.,,  864,355  00 

1888,   „   1,014,823  00 

1880,  ...•,.....,,..„..,.,,,  ,   747, 871  00 

1890,   ... . . . . , ,     .....,...,,,,.„  ,  ,  ^   ^2g, 93S  00 


Ci3 

STATEMENT  X— Continued. 

•IkSI^ISI I    •#••••«•*«•«••••''■•' •••«!•« <■(<••«•■>••. ••!».•  ■••<•««•■•••'«••. •••'«  2| f SiSS  'CK^ 

l'893f    ••»••'••<■'•■[•••■<■'•««••«•••••■[••'•••••«.•■». *•««•••••« «•«••«'  3f 502 y 4T6I  00 

JlSSMi  I'   •**.••*«<•••  H'  ■«'•.■•  Ml  •  a  '•!•■«'•■  .f  4  •■«•.■•*.  H  •  H  w  •'••'»««••••«>•..••■  •'  2  f  SSO  f  T50  00 

.jLfltflliEE I  «'«•»•«' ••■••ill*. ■••••lit •M*«B«i««»««*f^ •'••#'«•««!#••••« ««•>«*■«  2f '307 f 930  00 

JlSd'O f    •«**•*««•*•««*•••••«•«'••««»■•«. ■.#«■)«.«•.■.«•««•»■•«••. ai***!*  1!L| 710' f 207  00 

.!];.837f    ••'•■«•••»«  «*Mw*'i«#»*«»««*»**»««#««««.«ti«. •«.*•»*•■. •!*§•■•«  2f  470  f  241  00 

JL8<fl^8.f       •*•' i  «••««•«•*■••••#••  •*#«*i«>t*p  •*•■««■. a,,  M.  ««.  ■•Hiii*  a.  «  p. n  2y  722  f  24S  00 

^1^00 1    » ii  *  «••  «*«••«•**  •'■!••«•■«•■•••■•«.•>•«••  W'  «••■«•••••••<■'•  a  •  <•  2  f  704 )  00 

ISKIOf    •••••«••«•••••  •«<■««•••  •>■•«*•  ••••  •*••*«  •«»•«••••  ••«•«•«  i3f jLS7 f 026  00 

]l901  f    •••«••••«*«•••••••••»•••■•«««••••■••■«•«••••«•«•>••••«  2| 503 f 375  00 

1902 f    *■•*■*«•*«•••••»••»•«••••»•••«••«•••••••••••«•«•••••««  3y 530| 377  00 

1903,   ■     3,176,403  00 

1904,   3,228,297  00 

1905 1^   «'••«•"■§•••«»•••»•••-■■'«'•«<••«••«•••••••«■••'••»•**•«•.•••  3f 440 f 900  00 


'ltii||l I  ■■■•«••«•«««•••••>•  ••••«••»•••«•>•      l)U88 f OlO'i 498  00 


The  tax  on  hauseiioM  f  iirnitiire,  pleasure  carriages,  gold  and  silirer 
watclies  was  imposed  by  the  Act  of  June  11, 1840,  re-eEacted  by  Act 
of  April  29,  1844,  P.  L.  486.  These  taxes  were  abolished  by  Act 
of  May  13,  1887,  P.  L.  114. 

The  tax  on  real  estate  for  State  purposes  was  imposed  by  Act 
of  April  29,  1844,  P.  h.  486,  and  was  abolished  by  Act  of  February 
23, 1866,  P.  L.  82, 

The  tax  imposed  upon  trades,  occupations  and  professions  was 
imposed  by  Act  of  April  29,  1844,  P.  L.  486^  and  was  abolished  by 
Act  of  June  2,  1871,  P.  L.  281. 

A  tax  was  imposed  upon  horses,  mares,  geldings,  mules  and  neat 
cattle  by  Act  of  April  29,  1844,  abolished  by  Act  of  March  21, 1873, 

It  will -be  noted  therefore,  that  in  the  above  table,  no  tax,  except 
that  upon  money  at  interest  appears  after  the  year  1887. 

STATEMENT  Y. 

Table  Showing  the  Balancei  in  the  Slnkin*  Fund  from  1849  to  1906  IncIuslYet 

1849,  812, '534  65 

1850,  *••...••......•■.. ........       18, 974  06 

1861,    •..••'.•.«■.••..«*.*•••....       46, :309'  88 

1852 ,    •.........•*.......•......        28 , 466  75 

1853,     7,308  06— Due  the  Treasury. 

1864   281 ,293  91 — From   another  source   the  balance 

appears  as  1292,648.30. 

1855  I       ••#••«'•«••■«•  w  «i  w.  •«•»«  ••a  '*| 

1856.  }      414,920  29 

1867,  J 

1868,   318 , 364  03 

1869 1    ...f.,  .t.t  478 , 096  15 


Si 


'tin 

MWWmp       «>*•««»  WW  •<••«•« 

I  ,  


'ISE,S&S  63 


'       •  <•  4  <l'  1 


"  Ifli, 


'«'  •    't'  W    Hi'  <■  «l 


Ml. 

■mm,. 


1.S11.660  ac 

§34.032  76 

3,014,529  40 
3,471,938  # 
3t496'f04  98' 
8.977,981  14' 


>  •  •  > . ..••••....« , , , »   9S4f 928  49' 

1876,  '889't'9ft8  88 

1877 ,  «•••■••  •         •  •  • . . . , 1 ,705, 914  87 

1878,  ■  •  •  •  • « •  • « .  • .  •  •  a . .  • « •  .    '958'f '030  '88 

'HW,    •'••'%••...■'.•'••..'.,..',..,,,,,  1 ,202,373  18 
1999,           • . .... .  * 84S't'706  26 

1881',   • . .  • .  **••.. « .... .  •  ..••«...  "809'»'890  10 

......  •  •  •  • • .... . , .  ■% . . , ,, ,  .2,'017(:'978  90 

,p    « . .  •■ .  ■         . .. . .... . . « .  ■  * «  2,,'049, 51 8  79 

>f    •*'•>•• .  •  *  •  •  •  • .. .  • . , . .|! , , , ,, , ,  l.,J74 , 801  68 

*•.•••.•••«.••.. . . , , . , , ,, ,  498t'703  9T 

188(';t   .•••»....»••.....«. . .  *......  887 , 81'8  07 

188^  f    •'..•«.*.•.......••«.....,..  1 ,489, 023  10 

1888,   2, 308', '343  73 

'18ii.'       2,717,177  37 

r,    •<.•.....•...•.•«..........  2 , 229',  214  30 

ii,    1 ,259 , 132  75 

■»'    .'•••'..  ,  002,468'  '99 

1003.   889,731  28 

1084''.    ■.'...••.*••••■......,.....  60,383  53 

. . . .  •  • . ... ...  ■ .  • ..... ...... . , ..  440 , 635  19 

r,   ••••'••••«*•............... ., .  812.847  19 

f ,                • »" ......... . , , ...  1 179.888'  69 

r.   •••••••'•*••.•>.■..........., ,  .1.,. 668:, 499'  43 

r.   ..  •'*•■..•.......... , , .. , . . ,, . , .  1..964'..266.  36 

I.               ..  • .. . . .  • . , , , , ..    .  .2. 827. '062  12' 

'•' •■'..'•.  • ..  • .  • ..  •  • .  •  h . , , , . .. ,  8,719, 960'  12' 

■.                     ... • .  •  ■ .. ,. , , ,  8,71.7. '440'  '30 

p,   ...  *  « ,, 3.827,321.  80 

E« •  .*  •        ..  •',,,....,.  , , . . 4.9Bl.f 817  44 

m  •  '•  '■>••'••  ..  . .«  '•••.,.,.,.«,,,,  S:i'090'tS76  '6© 


Wmt  tie  jmm  im  to  tm  iiiclra»ive,  we  are  umiilile  to  ini  amy 
Kialile  ii'ta.,  except  for  1863. 

The  Act  of  April  10,  1849,  P.  L.  570,  named  the  Secretary  of  the 
Comiiioiiwealih,  the  Auditor  General  and  the  State  Treasurer  as 


IE6 

Commissioners  of  the  Sinking  Fund,  and  specified  what  revenues 
should  be  set  aside  for  t|^e  use  of  the  Commission  ^^to  purchase  the 
debts  of  the  Commonwealth.''  Other  acts  are  as  follows:  April 
22, 1858,  P.  L.  468;  April  10,  lj868,  P.  L.  81;  April  iS,  1870,  P.  L.  67; 
April  14, 1870,  P.  L.  73;  May  9, 1874,  P.  L.  126;  Feb.  12,  1876,  P.  L.  3; 
•  lime  6, 1883,  P.  L.  75;  May  29, 1891,  P.  L.  133;  Feb.  17, 1906,  P.  L.  45. 


i1 


8 

a 


N 

'9B 


o 
h 

« 


to 


5 


2  • 
■»j  ** 

11 

B  e 

«  at 
•*-» 

«^ 

iSji  su 

^1 


11 


i 


s 

M 

mm 

o 

OD 


« 

E 
« 


•57 


PART  III. 


CONTAINS  STATEMENT  SHOWING  yOURCES  OF  REVENUE  FOR  STATE 
PURPOSES;  CERTAIN  ACTS  OF  ASSEMBLY  OF  PENNSYLVANIA  IM- 
POSING TAXES  FOR  STAte  AND  LOCAL  PURPOSES;  A  BRIEF  EX- 
PLANATION OF  THEIR  PROVISIONS  AND  ORIGIN;  REFERENCE  TO 
SOME  DECISIONS  OF  THE  COURTS  CONSTRUING  THE  VARIOUS 
ACTS;  SUBJECTS  OF  TAXATION,  WITH  STATEMENTS  SHOWING 
AMOUNT  OF  REVENUE  DERIVED  AND  OTHER  FACTS  IN  REFER- 
BNCB  THERETO. 

The  Be^Tenues  of  Pennsylvania  are  derived,  principftllj,  fFom  tlie 
following  sources: 

F»OM  COBPOBATIONB: 

Tax  on  Capital  Block  : 

Gross  Receipts  of  Transportation  and  Lighting  Companies, 

Gross  Preminms  of  Insnrance  Companies* 

Met  Earnings  of  Certain  Com'panies. 

Loans  of  Corporations,  Coanties  and  Mnnicipalitles. 

State  Banks. 

Shares  of  National  Banks. 

Bonus  on  Charters  of  Domestic  Companies: 

Capital  invested  in  Pennsylvania  by  Foreign  Companies. 
Annnity  for  Bight  of  Way.  • 

VmU  OOUHTIBS  (collected  through): 

Tax  on  P^monal  Pro^perty. 
Writs,  Wills  and  Beeds* 
Collateral  Inheritances. 
Fees  of  Connty  Offi^cers. 

LICENSES  OF  VARIOUS  KIND®. 

FBOM  MISCELLAHEOUS  SOURCES: 

Commissions  and  Fees  of  Notaries,  ' 

Fees  of  Public  Officers. 

Escheats. 

Sale  of  Pamphlet  Lam  s. 
Fines  and  Penalties. 
The  order  in  which  the  subjects  appear  follows  that  adopted  by 
the  Department  in  its  report  of  the  receipts  of  the  Commonwealth. 


I-Il— TAX  OM  BANKS-BTA'f  1  AND  NAltOKAL, 


tie  irst  tax,  om  .Baiiki  wm  ka^mmi.  ii^poe  ^iividends  by  the  Act 
of  Hmr  21,  1814,  P.  U  1«,  amd  the  taxattoii  nf  these  inttitations 
hat  ieea,  a  mmee.  of  large  ,re¥«irae  to  th^  State  ever  iince.  The  tax 
•Oil  diviieiiis  coatlttieil,  down,  to  1867,  when,  the  sham  of  stock  of 
'haahi  iecanie  the  sihject  of  tox.  Ho  siihject  of  State,  'taxation,  has 
Md  so  many  ehanges^  in  the  rate  and  method  of  aaseismeiit  and 
collection,  f  he  Act  of  Af ril  1, 188i,  P,  L.  m,  increased  the  rate  of 
tax  iMiiosed     the  Act  of  1814. 

ly  the  Act  of  Jnne  11, 184%  P.  L.  612,  and  of  Ap-U  29,  1844,  P. 

48i,  Banks  were  made  snhject  to  a  tax  on  Capital  Stock,  in  addi- 
tion to  the  tax  above  referred  to,  on  dividends,  as  appears  from  the 
Act  of  April  16,  1846,  P.  :L.  m,  which  provided,  that  tie^  Act  of 
1844:  shonld  not  be  constrned  to  'release  Banks,  etc.,  from  tax  an 
divideiis,  imposed  by  prior  Acts.  The  rate  of  tax  on  dividends 
was  increased  by  the  Act  of  March  15, 1840,  P.  L.  158.  Banks  and 
iavlngs  Institntions  were  included  with  other  corpomtions  and  .made 
inlject  by  it  to  a  tax  on  Oa,pi,taJ  Stock  'by  Act  of  April  12,  1859, 
P.  U  '529.  They  were  made  snbject  to  tax  upon  'Capital  Stock  alone 
'by  Act  of  March  26, 1866,  P.  L.  256,  *at  the  same  rate  aa^  other  cor- 
,po,rations  subject  to  that  tax. 

Again  in  1866,  by  Act  of  February  23d,  P.  h.  82^  the  method  of 
taxation  was  changed..  By  the  latter  Act,  .Ba.nks  were  exempted 
from  capital  stock  tax,  and  in  lien  imposed  a  tax  of  one  per  cent, 
upon  the  par  value  of  the  stock,  and  -the  cashier  was  to  collect  it 
from  the  shareholders  and  pay  the  amouii  into  the  State  Treasury, 
iMfittniiig  with  July  1,  1866.  This  Act  waa  practically  re^nacted 
by  that  of  July  19, 1866,  P.  L.  (1861)  mm. 

M  1867  the  liCgislature  passed  an  Act  approved  April  12,  P.  L.  74, 
lihich  repealed  the  Act  of  February  23,  1866,  and  imposed  at  tax 
upon  the  sharea^  of  stock  of  National  banks.  'Other'  Acts'  were  'passed 
'from,  tiine  'to  'time  'with  refereiiTO  to  the  'taxation  of  banks,  etc.,  as 

Act  of  April  2,  1868,  P.  L.  55,  refers  'to  the  method  of  appraising 
•hares  of  National  bank  stock. 

Act  of  December  22,  1869,  P.  L.  (1870)  1373,  placed  State  banks 
and  savings  institutiiiiie  in  the  same  class  with  National  banks,  in- 
cluiing  the  option  of  paying  a  tax  of  one  per  cent,  on  the  par 
▼alio  of  all  their  shares,  and  thus  receive  'the  benefit  of  the  ex- 
empti'on  'provided  by  Acts  of  1867  and  1868. 

•Wie  Act  of  March  31, 1876,  P.  L.  42,  provided  fiir  the  return  of  all 
taxes-  ,paii  on  shares  of  banks  which  had  .paid  a  tax  of  one  per  cent. 


on  the  par  value  of  their  shares,  and  also  provided  that  National 
banks  should  be  liable  for  county,  school,  municipal  and  all  other 
local  taxes  at  the  same  rate  as  other  moneyed  capital  owned,  by  in- 
dividuals. 

The  Act  of  June  10, 1881,  P.  L.  09,  abolished  the  system  of  assess 
ment  by  examiners,  as  provided  by  the  Act  of  1867,  and  required 
reports  to  be  made  to  the  Auditor  General,  and  extended  the  privi- 
lege to  all  banks  to  elect  to  collect  from  stockholders,  a  tax  of  six 
mills  upon  the  par  value  of  their  shares;  said  banks  were  then  ex- 
empt from  further  tax  upon  their  shares,  and  so  much  of  their 
capital  and  profits  as  was  not  invested  in  real  estate.  Upon  failure 
to  so  elect,  the  Auditor  General,  upon  the  report  made  to  him,  was 
required  to  settle  an. account  against  the  individual  shareholders 
and  transmit  the  list  to  the  Commissioners  of  the  proper  cities  and 
counties,  to  be  used  by  them  in  assessing  taxes  against  'the  said  share- 
holders^ 

The  Act  of  June  30, 1885,  P.  L.  193,  included  Trust,  Safe  Deposit, 
Guarantee,  Surety  and  Real  £state  Insurance  or  Trust  companies, 
with  banks,  with  regard  to  the  option  to  pay  six  mills  upon  the  par 
value  of  their  shares. 

The  Act  of  June  1,  1889,  P.  L.  420,  took  away  the.option  granted 
by  the  Act  of  1885.  This  Act  was  substantially  re-enacted  by  the 
Act  of  June  8, 1891,  P.  L.  239,  which  latter  Act  limited  the  optional 
payment  of  eight  mills,  above  referred  to,  to  National  Banks,  State 
banks  and  savings  institutions  with  capital  stock.  Upon  failuri^^ 
elect  to  pay  the  optional  tax  of  ten  mills,  a  tax  of  four  mills  was  im- 
posed upon  the  actual  value  of  the  capital  stock,  ascertained  by  ad- 
ding together  the  capital  stock,  surplus  and  undivided  profits.  " 
National  banks  are  now  taxed  on  the  same  basis  as  State  banks. 
The  ^^esent  taxing  act  was  passed  July  15, 1897,  P.  Ii.  292;  it  sub-  * 
stantially  re-enaets  the  Act  of  1891. 

CITATIONS  FROM  OPINIONS. 

National  banks  cannot  be  taxed  by  a  State,  but  the  shares  of  the 
bank  may  be  taxed  in  the  hands  of  the  holder,  as  other  personal 
property. 

The  following  is  a  copy  of  the  Revised  Statutes  of  the  United 
States,  bearing  upon  the  subject  of  the  taxation  of  National  banks: 

Section  6119.  "NofMns  Herein  (National  BanMnir  Act)  shaU  prevent  aU  the 
•Hares  tn  any  Association  from  bein^r  Included  in  tiie  valuation  of  the  personal 
,  nmperjty  of  the  owner  or  holder  of  such  shares,  in  assessing  taxes  imposed  by 
authority  of  the  State  within  which  such  association  is  located;  but  the  Legis- 
lature of  each  State  may  determine  and  direct  the  manner  and  place  of  taadng 
all  the  shares  of  National  Bankingr  Associations  located  within  the  State,  sub- 
Jecl  only  to  two  restrictions:  That  the  tax  shall  not  be  at  a  greater  rate  than 
Is  assessed  upon. other  moneyed  capital  in  the  hands  of  the  individual  citinns  of 


M  

Mch  State,  and  tlat  the  aliara  of  any  M&tional  BanktiiE  Association  owned  by 
non-residents  of  any  State  sliall  be  taxed  in  the  city  or  county  where  the  bank 
to  located  and  not  elsewhere.  Hothinff  herein  shall  be  construed  to  exempt  the 
real  pro'perty  oi  aisoclatlons  from  either  State,  County  or  Ifunldiial  taxes,  to 
the  same  extent,  according  to  Its  value,  as  other  real  property  Is  taxed." 

BMrm  of  M ftttonal  Banks  cannot  'be  taxed  in.  tie  Mu^b  oI  tlie 
lioMers,  the  tax  heimg.  collected,  and  paid  hj  the  hmk  direct  to  tie 
State  Treasurer. 

Boyer  v.  Boyer.  113  U.  S.  m 

Investmeiit  of  Capital  Stock  in  United  States  Bonds  does  not 
exemf t  tie  siares  from  tax  in  tie  iands^  of  tie  siareiolder. 

Bank      Kentucky,  i  Wall.  363. 

fie  Capital  Stock  itself,  wien  Invested,  in  Federal  secnrities,  can- 
not he  taxed. 

Iran  Alien  v.  Assessor,  f  Wall,  ti3. 

Tie  holders  of  shares  of  Matiomal  :Banks  of  other  States  are  ex- 
empt from  tax. 

'Vhfipan.  ▼.  Bank,  SI  Wall,  4W. 

As  to  tie  taxation,  of  State  Banks  and  Savings  Institntions,  see^ 

Wilkes-Barre  v.  Wilkeg-Barre.  148  P.  S.  601; 

Qnliiiil*  V.  Bowlby,  8  Pa.  C,  .C,  17; 

'Oil  Oty     Trust  Company,  1S7  P.  S.  4S8. 

Tie  reveane  from  tie  taxation  of  National  and  State  banks  for 
tie  last  tire«  jears  ias  ieen: 

1903.  1904.  1905. 

Vationalj  • « •  «••••.•••...•. .  • .  • .. « .  •  ■ . « . « «  :.  •  . .      (SSSf MA    ;  SWT, 918     S747  ■  19  < 

Statet  »•  •  •  « .•.«..•.•..«. «. ••«•»••••  •  •        98, QS      lOOfSSS  99y297 


Wdtftl,  .  • .  •  ■  •  ■  •  •  •  *  ■  • « • . ..  • .  *  •  •  •  •  ■  • .  •  •  t  •  • « • « •••«••#      $78S., 780     $818 ,785     '$848;, 494 

III— TAX  'CM'  MOT  BABKIlfOS  OR  IllCOME  OF  'CiJilTAm  COB- 

.JrUMil.  1  lU^  B'» 

'Tils  tax  was  irst  imposed,  by  tie  Act  of  Ap*il  30,  1864.  Under 
the  provisions  of  Section  27,  of 'the  Act  of  Jane  1, 1889',  P.  L.  420,  all 
corporations  and  limited  partnerships,  foreign  or  domestic,  which 
Have  no  capital  stock,  or  which  do  not  pay  a  tax  on  capital  stock, 
arO'  .re<]:iiired  to  ;pay  a  tax  of  three  per  centnm  npon  their  annual 
net.  earnings  or  income,  in  .addition  to  any  taxes  on  personal  prop- 
erty to  wiich  they  might  he  snhject  nnder  the  irst  section  of  above 
act.  This  act  did  not  apply  to  companies  ciartered  or  organized 
for  manufacturing  pnrposes. 


CITATIONS  FEOM  OPINIONS. 

Net  Earnings  are  the  product  of  tie  business,  deducting  tie  ex- 
penses only. 

Com.  V.  Pa.  Gaa  Coal  Co.,  62  Pa.  241. 

Com.  Y.  Penn  Mut  Ins.,  1  DaiipMn  Co.  Rep.  233. 

Company  applied  earnings  to  the  payment  of  its  Capital  Stock 
and  reported  no  net  earnings;  held  that  tie  net  earnings  taxable  was 
the  income  after  deducting  expenses  only. 

Com.  V.  Ocean  Oil  Co. ,  59  Pa.  61. 

liosses  on  securities  not  to  be  deducted. 

PWIa.  V,  Com.  98  Pa.  18. 

Net  Earnings  are  the  excess  of  gross  earnings  over  the  expendi- 
tures defrayed  in  producing  them. 

Com.  V.  Phila.  &  Erie  R,  R.  164  Pa.  260. 

The  revenue  from  tax  on  "net  earnings  of  corporations  for  the  last 
three  years  has  been  as  follows: 

1903      148,767 

1001,1  ««»«.«•.  ««««•«••••••«•         &4  f  0(S 

IV— TAX  ON  TRUST  COMPANIES. 

Tie  taxes  upon  Trust  Companies,  ^<afe  Deposit  and  Insurance  Com- 
panies, are  the  same  as  imposed  upon  Transportation,  Electric, 
Water  and  other  Companies  having  capital  stock.  See  Act  of  June 
1, 1889,  P.  L.  420.  The  rate  is  ive  mills  on  the  actual  value  in  cash 
of  tie  capital  stock. 

Tie  revenue  from  tax  on  capital  stock  of  Trust  companies,  etc., 
for  the  last  three  years  is  as  follows: 

1903.     1892,378 

19fl4y   ...... . . ...... ....         ........  • . •  • . .  ........ ...  817t403 

1906 f  .**.■•••*...*.•..>....■.•..•...«..•..•.•....•.•..«....*'.,,.*..       1| 046|  532' 

V— TAX  ON  STOCK  OF  BUILDINO  AND  LOAN  ASSOCIATIONS. 

Under  the  provisions  of  the  Act  of  June  22,  1897,  P.  L.  178,  a  tax 
of  four  mills  is  imposed  on  all  full  paid,  prepaid,  and  fully  matured 
or  partly  matured  stock  in  all  building  and  loan  associations,  incor- 
porated under  the  laws  of  this  State.  They  are  required  to  make 
annual  reports  to  the  Auditor  General's  Department  the  same  as 
other  corporations. 

The  revenue  from  this  source  is  small  and  hardly  pays  for  the 
time,  trouble  and  expense  of  collection.  Less  than  100 -associations 


X; 


'puj  regM.ltti'lj',  Wm  tie  :pii»t  lliree  jmm  lie  're'?ea:iie  hmm  ieen  at 

3iflNIS.;|  ••'§«•'■«§  'V  «<*'«•««  •  •  <W.  Hi  •  «  ««'■<»  •  t  <W  »  i<  •  «.  •  «  ■**«»•«  W  •  «  W  •  W  ■  «  •  f  'ifPLS  I  SflBO' 

JlSlMl''!!     •  •  •  i'  i  •  «'    •■'«'•  •  i<  •  •  'W'  «  i.  '■••«'•■'*  *  i>  •  ■  i<  •  •  *  »  <•  «'  <#  a  •  <•  «  •  #'  9  «  •  *  m  i  «  •  •  •  IS'f  Sfflf 

J(Pi(l,j       f '  *  li  »  w  i>  •  i'  4  •     ff  *  i'  •  i|  *■  «  •  •  f  ■•  •  ■  •■  •     *  •  *■  f  ■•■     •  •'"  1  •  w  4.  •  *■  •  '*  •  n  •  li3li|'81^ 

VI— IMf  fillOT  m  MtAtE  DEPoeim 

Ciii  mmm  of  reTemwe  ii  compifitiveljr  new.  Prior  to  1807  tii» 
State  f  reasorer  was'perftonallj  liable  for  all  moaejs  received  by  hiin 
as  Tireatarer,  and  ie  was  required  to  give  a  bond  to  tie  Common- 
wealti  In  tie  tim  of  1500,000  for  Jie  faltiful  performance  of  ila 
itttiet.  He  aelected  tie  de|M»itoriei  of  the  revennea  of  tie  State. 

Tie  Act  of  Jane  15, 1897,  P.  157,  made  it  tie  dnty  of  tie  State 
tiPeasnrer  to  select  tie  Banki,  Trust  Companies,  etc.,  in  whlci  State 
funds  were  to  be  deposited,  witi  tie  approval  of  the  Board  of 
Bevenme  Commissioners,  bat  he  was  not  ieif  personally  liable  for 
any  moneys  lost  by  reason  of  failnres  or  insolvency  of  tie  deposi- 
toriea  ■selected  as  provided  by  law.  Tie  Board,  of  Bevenne  Commis^ 
•ioners  was  com.po8ed  of  tie  State  Treasirer,  Aaditor  General,  and 
■^■^iliireta.ry  of  tie  CuuimonW'eillli. 

'Under  tie  present  Act,  bearing  date  February  17,  1006,  P.  L.  45, 
tie  Banking  Commiasioner  is  made  a  member  of  tie  Board  of 
.Icvenne  Commissioners  witi  eqnal  powers.  The  Act  provides  tiat 
no  'bBiUk,  trust  company,  etc.,  siall  receive  p.  deposit 'of  State  moneyS' 
in  «cesS'  of  twenty-ive  per  centnm  of  its  paid  in  capital  and  snrplna, 
and  no  institntion  siall  be  allowed  a  deposit  in  excess  of  |800,000, 
eicept  tiose  known  as  active  depositories.  Tie  active  banks  are 
refnired  to  make  all  eollectioma  for  tie  Commonwealth,  witiont 
compeasatien,  and  the  deposits  in  active  banks  siall  not  exceed  five 
millions  at  any  one  time.  Tie  rate  of  interest  is  two  per  cent,  on 
daily  baMnces  by  all  institntionfi. 

"It  is  a  remarkable  fact  tiat  since  1874,  wien  tie  first  State  'Treas- 
nrer  was  elected  by  the  people,  ^Bobert  W.  Mackey,  down  to  'tie 
passage  of  the  Act  of  1807,  relieving  the  Treasurer  from  persona! 
lability^  tie  receipts  of  the  State  Treasury  have  been  upward  of 
f88i,000,000,  and  the  receipt  and  disbursement  of  this  amount  was 
atten^ded  to  without  the  loss  of  a  single  dollar  to  the  State,  through 
or  by  reason  of  any  default  o!  a  State  'Ti-easurer.  There  was  one 
toss  of  less  than  |1O,OO0  by  reason  of  tie  failure  of  a  bank  in  which 
aiei^  :iad  been  made  in  pursuance  of  an  Act'  of  Assembly,  and  for 
'irileft:  fit'  'tiWIiurer  was  not  responsible. 

'The  revenue  from  interest  on  State  deposits  for  the  last  three 
years  has  been  as  fallows: 

•  •  •  •  •  *  m » « •  •  ••••••••  •  1 .  •  •  •»  •  •  •  •  *  *  •  • » •  •••*•••••••••••••••••••»  •  •  f 

ISm,   ..-.......•.....••»•••.■■■•»•••••••••*•••••••••••■•••••••••••*■  Sllt^W' 

SHKs    •  •  •  • « •  •  •'•  • ..  ■ » .         • .  • « 1 1 1  ■:  1 1 : 1 1 J 1 1 1  •  1 1  *  •  T  t  •  I  !  •  J :  T I  •  •  •  •  •  •        ''^'*  '^'^ 


""ii*"  hMii 


VII— TAX  ON  GROSS  PREMIUMS  OP  FOREIGN  INSUBANOB 

COMPANIES. 

This  tax  was  first  imposed  by  the  Act  of  April  4,  1873,  and  the 
rate  was  three  per  cent,  upoii  all  premiums  received  from  business 
transacted  within  the  State.  The  rate  was  subsequently  reduced  to 
two  per  cent,  by  the  Act  of  June  28,  1895,  P.  L,  409.  The  tax  is 
collected  by  the  Insurance  De^rtment. 

Under  the  provisions  of  the  Act  of  1895,  the  State  Treasurer  is 
tilHiired  to  pay  to  the  several  cities  and  boroughs  one-half  of  the 
net  amount  received  from  the  two  per  cent,  tax,  based  upon  the 
premiums  received  in  such  cities  and  boroughs,  as  shown  by  the  In- 
surance Commissioner's  report.  For  the  past  three  years,  the 
amount  so  paid  oat'  by  the  State  has  been  as  follows: 

Xd03 1    ••«••••••••■■*'«••♦••••••*•••••»••••«••••,••■»#*«••••»#•»••«»•«(      105  y  ISiTl 

IINW,     113, 770 

IWI,  ^   113,41S 

) 

The  revenue  received  by  the  State  from  Foreign  Insurance  Com- 
panies for  tie  past  tiree  years  is  as  follows: 

. ....  "(1  f  001 1 1B4 
.*•*.  1.,  109(145 
. • * . •     1 } 187f 


VIII— TAX  ON  CAPITAL  STOCK  OF  CORPORATIONS,  LIMITED 
PARTNERSHIPS  AND  JOINT  STOCK  ASSOCIATIONS. 

Tiis  tax  was  first  imposed  by  Act  of  June  11,  1840,  P.  L.  612,  and 
has  ever  since  been  the  largest  source  of  revenue.  By  reason  of 
it  the  Commonwealth  was  enabled  to  release  real  estate  from  taxa- 
tion for  State  purposes  and  allow  increased  appropriations  to  pub- 
lic schools,  charities,  etc.  Various  acts  have  been  passed,  extend- 
ing  and  changing  the  provisions  of  the  original  act,  too  numerous 
to  quote  or  refer  to  in  this  connection,  but  inasmuch  as  the  revenue 
from  this  source  is  very  large,  and  many  lilfrporate  taxpayers  are 
interested,  a  brief  reference  to  some  of  the  more  important  Acts 
of  Assembly  ought  to  be  made.  Under  the  provisions  of  the  Act 
of  1840,  the  rate  of  tax  was  fixed  at  one-half  mill  on  every  dollar 
of  the  dividends  made  or  declared,  and  this  rate  was  continued  by 
the  following  Acts:  Marci  2t||||p,  P,  L.  121;  Aiwil  29, 1844,  P.  L. 
486;  Apdl  21,  1858,  P.  L.  419;  April  12,  1859,  P.  L.  529;  May  1,  18G8, 
P.  L.  108;  April  24,  1874,  P.  L.  68;  March  20,  1877,  P.  L.  6;  June  7, 
1879,  P.  L.  112;  June  1,  1889,  P.  L.  420.  The  last  mentioned  Act  was 
the  most  complete  of  any  passed  by  the  Legislature,  and  most  of  its 
proviiioiif      itill  in  force. 


1903. 
1904| 

1906' f. 


fiectiem.  4  0f  tie  Act  of  Jvne  8, 1891,  P.  L.  229,  wMcli,  tmmiei  ^Sec- 
lldfi  ii  uf  tie  Act  of  liime  1, 1889,  pro'iiies  a.»iollow«: 

itotlon  4.  That  hereafter,  except  In  tie  cam  of  Banks,  Savings  Institutions 
and  Foreiipi  Insurance  Companies,  it  sliall  lit  the  duty  of  the  president,  chair- 
man or  treamrtr  ©f  every  corporation  hairing  capital  stock,  every  joint-stock 
association  an^  limited  partnership  whatsoever,  now  or  hereafter  organized  or 
liicorporatrt  or  under  any  law  of  this  Oommon wealth,  and  of  every  corpora- 
tion, Jolnt-rtock  aasoclalton  and  limited  partnership  whatsoever  now  or  here- 
after incorporated  or  organlaed,,  l>y  or  unitr  the  laws  of  any  other  state  or  ter- 
ritory of  the  United  States,  or  by  the  United  States,  or  W  Ally  foreign  govern- 
ment and  doing  business  to  and  liable  to  taxation  within  this  Oommonwealth. 
m  having  capital  or  property  employed  or  used  in  thla  Cfommonwealth,  by  or 
la  the  name  of  any  limited  partnership.  Joint-stock  association,  company  or  cor- 
pwtttlon  whatsoever,  association  or  associatlona,  co-partner8hlp  or  co-part- 
ships,  person  or  'pe^raons,  or  In  any  other  manner,  to  make  a  report  In  writing  to 
the  Auditor  Oeneral  In  tm  month-of  Movember.  one  thouaand  eight  hundred  and 
'nittety'-two,  and.  annually  thereafter »  stating  speciflcalty. 

ilrat.  "Toliftl  attthorlaed  capital  stock. 

^Secottd.  Total  authorised  number  of  'Shares, 

!nil:rd.  Mttmher  of  shares  of  stock  issued.  t 

:]nittrth.  Wmr  value  of  each  share.  ^   ' .  ^  ] 

Ilfth.  Amount  'paid  Into  the  treasury  on  each  share.  ^  '  : 

Sixth.  Amount  of  capital  paid  in. 

'Seventh..  .Amount  of  capital  on/which  dividend  was  declared. 
Eighth.  Bate  'Of  each  dl^vidend  dectored  during  said  year  ended,  with  the  first 
Hnndfey  of  Ii#vem.be#. 
Kinth.  Kate  per  centum,  of  each  dividend  dec!ar<!.d. 

 1?enth.  Amount  of  each  dividend  during  the  year  ended  with  the  first  Monday 

In  said  mionth. 
Eleventh.  Gross  earnings  during  the  year. 
Twelfth,  Net  earnings  during  said  year. 
Thirteenth.  Amount  of  surplus. 

Foiirteenth.  Amount  of  profit  added  to  stnlting  fund  during  said  year. 

Iflfteenth.  Highest  price  of  sales  of  stock  bttwepn  the  first  and  fifteenth  dayr 
of  Movember  aforesaid. 

Sixteenth.  Highest  price  of  sales  of  stock  during  the  year  aforesaid. 

Seventeenth.  Average  price  of  sales  of  stock  during  the  year;  and  in  every 
case  any  two  of  the  following  named  officers  ill  such  corporation,  limited  part- 
nershlp  or  Joint-stock  association,  namely:  The  president,  chairman,  secretary 
and  treasurer,  after  being  duly  sworn  or  affirmed  to  do  and  perform  the  same 
with  fidelity  and  according  to  the  best  of  their  knowledge  and  belief,  shall, 
between  the  flwt  and  .fifteenth  day  of  November  of  each  .year,  estimate  and 
.appraise  |he«capi;tal  stock  of  the  said  com.pany  at  Its  actuiil  value  in  cash,  not 
less  .howmr  than  the  average  price  which  said  stock  sold  lor  during  said  year, 
.and  not  less^  than,  the  price  or  value  Indicated  or.  measured  by  net  earnings  or 
by  the  amount  of  profit  made  wd  either  declared  in  divtlends^  or  carried  into 
sitrplua  or  :slnMng  fund,  and  when  the  same  'ShUl  have  bean  'SO'  truly  ealMMMl' 
^  the,  ^  forthwith  f»rw«^  t.  the  Aodltor  Oen^l  a  eertS 

thereof  accom;panted  with  a  copy  of  the  said  oath  or  alll^rmatlon,  signed  by  'them 
and  attested  by  a  magistrate  or  other  persons  duly  qualified  to  administer  the 
.same:  ;Provlded.  That  if  the  Auditor  Oeneral  and  S|ate  'Treasurer,  or  either  of 
them,  is  'not  M'tisfied  with  the  appraisement  and  valuation  so  in.ade  and  re- 
"tnmed:..  they  are^.liereby  authorised'  and  empowered'  tO'  'make  a  'valnalhin  fhemt 


65 


based  upon  the  facts  contained  in  the  report  herein  required,  or  upon  any  in- 
formation within  their  possession  or  that  shall  come  into  their  possession,  and 
to  settle  an  account  on  the  valuation  so  made  by  them  for  the  taxes,  penalties 
and  Interest  due  the  Commonwealth  thereon  with  a  right  to  the  company  dis- 
satisfied  with  any  settlement  so  made  against  it  to  appeal  therefrom  m  the 
manner  now  provided  by  law;  and  In  the  event  of  the  neglect  or  refusal  of  the 
officer  <if  any  corporation,  company,  joint-stock  association  or  limited  partner- 
ship, for  a  period  of  sixty  days  to  make  the  report  and  appraisement  to  the 
Auditor  General  as  herein  provided.  It  shall  be  the  duty  of  the  Auditor  General 
and  State  Treasurer  to  estimate  a  valuation  of  the  capital  stock  of  such  dn- 
ftlUltlng  corporation,  company,  joint-stock  association  or  limited  partnership, 
and  settle  an  account  for  taxes,  penalties  and  interest  thereon,  from  which 
settlement  there  shall  be  no  right  of  appeal. 

» 

pectioE  21  of  the  Act  of  June  1,  1889,  P.  L.  was  amenied  lljr  tUe 
Act  of  June  8, 1893,  P.  L.  353,  and  rea4s  as  follows: 

Section  21.  That  every  corporation,  joint-stock  association,  limited  partner- 
ship and  company  whatsoever  from  which  a  report  Is  required  under  the  twen- 
tieth section  hereof  ,  shall  be  subject  to  and  pay  Into  the  treasury  of  the  Com- 
monwealth'annually  a  tax  at  the  rate  of  five  mills  upon  each  dollar  of  the  actual 
value  of  its  whole  capital  stock  of  all  kinds,  including  common*  special  and 
preferred,  as  ascertained  in  the  manner  prescribed  in  said  twentieth  section,  and 
It  shall  be  the  duty  of  the  treasurer  or  other  officer  having  charge  of  any  such 
corporation.  Joint-stock  association  or  limited  partnership  upon  which  a  tax  Is 
Imposed  by  this  section  to  transmit  the  amount  of  said  tax  to  the  treasury  of 
the  dommnnwealth  within  thirty  days  from  the  date  of  settlement  of  the  ac- 
count by  the  Auditor  General  and  State  Treasurer:    Provided.  That  for  the 
purposes  of  this  act  Inturests  in  limited  partnerships  or  joint-stock  associations 
shall  be  deemed  to  be  capital  stock  and  taxable  accordingly:    Provided  alst>. 
That  corporations,  limited  partnerships  and  joint-stock  associations  liable  to 
tax  on  capital  stock  under  this  section  shall  not  be  required  to  make  any  report 
or  pay  any  further  tax  on  the  mortgages,  bonds  and  other  securities  owned  by 
them  In  their  own  right,  but  corporations,  limited  partnerships  and  joint-stock 
associations  holding  such   securities   as   trustees,  executors,  administrators, 
guardians  or  in  any  other  manner  shall  return  and  pay  the  tax  imposed  by  this 
act  upon  all  securities  so  held  by  them  as  in  the  case  of  individuals:  And  pro- 
vided further,  That  the  provisions  of  this  section  shall  not  apply  to  the  taxation 
of  so  much  of  the  Capital  Stock  of  corporations,  limited  partnerships  or  Joint- 
stock  associations  organized  for  manufacturing  purposes,  which  is  Invested  in 
and  actually  and  exclusively  employed  in  carrying  on  manufacturing  within 
the  State,  except  companies  engaged  in  the  brewing  or  distUUng  of  spirits  or 
malt  liquors  and  such  as  enjoy  and  exercise  the  right  of  eminent  domain,  but 
every  manufacturing  corporation,  limited  ppirtnershlp  or  Joint-stock  association 
shall  pay  the  State  |§x  of  five  mills  herein  provided  upon  uuch  proportion  of  Its 
capital  stock,  if  IMlps  may  be  Invested  in  any  property  or  business  not  strtetty 
incident  or  appurtenant  to  its  manufacturing  buirtness  in  addition  to  the  local 
taxes  assessed  upon  Its  property  In  the  districts  where  located,  it  being  the 
the  object  of  this  proviso  to  relieve  from  State  taauttion  only  so  much  of  the 
capital  stock  as  Is  invested  purely  In  the  manufacturing  plant  and  business: 
Provided  further,  In  case  of  Fire  or  Marine  Insurance  Companies,  the  tax  Im- 
posed by  this  section  shall  be  at  the  rate  of  three  mills  on  each  dollar  of  the 
actnal  value  of  the  whole  capital  stock. 


Hie  Mimwe  Arti,  now  in  fore e,  safe  those  iinder  wWch  the  State  col- 
lects a  large  portion  of  its  revenue.  '  ' 

The  tax  m  the  capital  s^tock  of  a  corporation  la  a  tax  on  its  prop- 
erty ani  assets  and  fraiirliises.   'Tie  'eorporation  Is  simply  a'tras- 
m  :for  Ms.  stocklioldew,  and  they  are  the  real  ow^ners  of  the  prop- 
erty, and  whether  the  property  Is  taxed  In  the  Maine  of  the  cor- 
:poratioB,  or  In  the  name  of  the  shareholders,  the  nitimate  burden 
■Mis  on  the  same  persons,   ^e  fact  that  the  tax  is  called  a  tax  on 
'Ci,.pltal,  Stock  is,  therefore,  not  of  the  essence  of  the  matter;  what- 
ever  It  Is  called,  it  is  a  tax  on  the  property  and  assets  of  the  share- 
holders for  whom,  the  corporation  is  simply  trnstee.  The  tax  is  a 
tax  on  its  property  and  assets,  iiiclidliig  Its  franchise,  and  the  qne«- 
tion  of  the  actnal  ¥atee  In  cash  is  a  question  of  fact  whi(»li  must  be 
ietermined  by  considering  the  value  of  Its  tangible  pro,perty  and  as- 
sets of  every  kind,  including  Its  bonds,  mortgages  and  moneys  at 
Interest,  and  its  franchises  and  privileges;  and  the  amount  of  the  en- 
cnmbramces  on  Its  property  and  franchises  Is  also  a  relevant  fact  to 
be  considered, .  bnt  it  is  not  to  be  ■speciically  deducted  from  the 
valuation  «o  ascertained  and  determined,  and  the  Supreme  Court 
has  held,  In  the  caw  of  Commonwealth  v.  N.  Y.,  P.  &  O.  R.  R.,  1.88 
ftl:.  State,  ISS,  that  it  would  be  a  manifest  error  to  hold  that  the 

debt  should  be  deductei,  ||fm  the  aggregate  value  of  the  property, 

and  thereby  withdraw  tangible  property  to  that  extent  from  taxa- 
tion.   The  shares  themselves  which  represent  the  owners'  interests, 
less  debts,  have  so  little  to  do  with  the  subject  of  taxation,  the  capi- 
tal stock,  that  it  is  immaterial  where  they  are  held  or  who  holds 
them,  the  property  and  assets,  the  capital  stock,  being  in  this  State, 
that  alone  is  within  the  reach  of  the  taxing  power.   That  the  owner 
8nl)jr<  ts  it  to  a  bad  debt  In  no  way  changes  the  relation  of  the  Com- 
moiiwealth  to  it  as  a  aubieet  of  taxation;  it  constitutes  the  same 
capital  stock  as  before;  his  .relation  to  his  own  pro:perty  has  been 
somewhat  changed,  for  by  the  mortgage  debt  he  has  admitted  others 
to  a  sha.re  of  the  income,  and  has  given  them  a  lien  for  their  debt; 
his  title,  however,  remains  just  the  same  as  if  the  owner  of  the  legal 
title  to  land  had  placed  a  mortgage  upon  it.   All  the  indications  of 
ownership,  the  possession  ol  the  deed  and  domain  over  the  property 
continue,  as  If  :no  debt  had  'been  created.  The  ascertainment  of  the 
actual  value  of  the  capital  stock  of  solvent  and  well  managed  cor- 
■pDrations  is  clearly  provided  for  and  readily  ascertained;  but  the 
act  of  1891  was  prepared  with  a  view  of  reaching  the  property  of 
corporations,  where  the  mortgage  indebtedneas  is  equal  to  or  far  In 
excess  of  the  actiiMl  value  of  the  property,  and  which  may  have  the 
same  mileage,  traffic,  and  the  same  privilege  as  a  solvent  one.  As 
the  same  rule  for  a  f^Jr  estimate  of  the  actual  value  of  the  stock 
cannot  be  adopted:,-  as  in  the  case  of  a  solvent  corporation,  the  Com- 


6T 


mon wealth's  offlcers  proceed  under  the  authority  expiMir  «>^^en  to 
make  an  appraisement.  The  actual  value  is  a  pure  question  of  fact, 
and  is  settled  and  adjusted  by  tlie  Auditor  General  and  State  Treas- 
urer base€  upon  the  facts  set  forth  in  the  report  made  annually  by 
the  officers  of  the  Company,  and  in  case  they  are  dissatisfied  with 
such  valuation,  they  are  authorized  to  make  a  valuation  upon  the 
facts  in  the  report  and  other  information  within  their  pissession. 

The  Constitution  and  Acts  of  Assembly  require  that  taxes  shall  he 
uniform  upon  the  same  class  of  subjects.  The  acts  imposing  a  tax 
<m  capital  stock  of  corporations  provide  for  the  assessment  and 
collection  of  a  tax  of  "five  mills  upon  each  dollar  of  the  actual  value 
0f  its  whole  capital  stock  of  all  kinds,"  •  *  ♦  •  *  the  prmcipal  ob- 
ject being  to  reach  actual  value.  It  would  be  almost  impossible  to 
apply  the  same  rule  or  method  of  arriving  at  tie  actual  value  of  the 
capital  stock  of  a  railroad  company  as  to  that  Df  an  electric  light, 
water,  land,  natural  gas,  mining,  brewing,  trust  or  insurance  com- 
pany. In  view  of  the  impossibility  of  adopting  a  uniform  or  single 
method  of  arriving  at  a  valuation  and  assessment  of  all  corpora- 
tions, many  years  experience  in  the  assessment  and  collection  of  the 
State  s  revenues  has  resulted  in  the  adoption  of  what  might  be 
called  a  sub  classification  of  the  different  subjects  the  desire  toe- 
ing to  secure  uniformity  of  valuation  and  assessment  upon  the  same 
class  of  corporation  taxables.  A  different  form  of  blank  is  prepared 
for  each  dais,  calling  for  certain  information,  under  oath,  for  facts 
and  conditions  differ  in  each  class  of  corporations* 

After  the  passage  of  the  Act  of  1891,  setttememts  were  made 
against  many  corporations,  with  a  view  of  having  the  courts  con- 
strue its  provisions.  A  number  of  the  opinions  are  referred  to  be- 
low, the  lack  of  space  preventing  a  general  discussion. 

CITATIONS  FROM  OPINIONS. 

The  leading  case  is  that  of  the  Commonwealth  vs.  New  York, 
Penna.  and  Ohio  E.  B.  Co.,  found  in  188  Pa.,  169,  commonly  known 
as  the  Nypano  case.  This  was  an  appeal  from  a  settlement  made 
June  30,  1896,  by  the  Auditor  General  and  State  Treasurer,  against 
lii^fendant  corporation,  for  tax  on  capital  stock  for  the  tax-y||p 
1895.  The  case  was  tried  without  a  jury,  in  the  Court  of  Comm^ 
Pleas  of  Dauphin  County,  Pennsylvania,  before  Hon.  John  W.  Bimon- 
ton,  P.  J. 

In  an  opinion  of  great  length.  Judge  Simonton  goes  very  fully  into 
the  history  of  the  revenue  legislation,  and  decisions  leading  up  to 
the  passage  of  the  Act  of  June  8, 1891,  under  which  the  settlement 

was  made. 

His  conclusions  of  law  were  as  follows: 

"A  tax  on  the  capital  stork  of  a  corporation  is  a  tax  on  tts  property  and  apsets, 
tnclPdlng  Its  fraiicliisep,  The  question  of  the  actual  valwe  in  cMh  of  tbe  capltsil 


68 


■lock  !■  m  mmUm.  of  fact  which  mwi  m  ietermlned.  by  considering  the  value 
of^  the  ielentoht'B  tangible  property  ani  .aeittB'  of  ewry  kind,  including  ita 
bOBiia..  nortgiigea  and  nwmey  at  Interest and  its  frantfhfew  and  privileges;  and 
the  amonnt  of  Incnmbmacea  on  Its.  property  and  francWgea,  Ii  also  a  relevant 
fuct  to  be'COMldered,  but  it  Is  not  to  be  apeelically  deducted,  'fWHH  the  valuation 
m  mmrmtm  and  detirnilmel." 

Upm  afpetl,  the  Supreme  Co^'urt,,  in  an,  opMoii  by  Mr.  Jnitice 
'Umm,  aftrniei  tie  jaig ment  of  tlie  Cmrt  mm.  Mmj  authorities 
a,re  cltei,  in,  tli,e«e  opinions,,,  to  wliieli  t,lie  reader  is  referred,  it  not 
iielBg  tie  pnrpoBe  to  enter  into  minute  details,  fits  practically 
'■ettted,  tlli"''|lie8tiO:n  ra,ised  as  to  tie  cia,raeter  of  tie  capital  stock 
ttjc,  .and  tie  intent  and  purpose  of  tie  Act  of  18iL 

A;s  tie  proTiaioMs  of  tie  Act  of  June  8,  ,189,1,  p.  22S,  and  its  sup-' 
piements,  apply  >jccept  in  tie  case  of  ianks,  savings  ln«titutionB 
«ld  foreign  insurance  companies),  to  every  corpo,ration,  joint  stock 
a„,ssociat,ion  and  limited  partnersiip,  ,fore,ign  and  domestic,  many 
ipeBtions  ,regffl„rding  tie  proper  construction  of  tie  Act  in  its  appli- 
cation to  tie  different  classes  of  corporations  Itave  ieen  passed  upon 
iy  tie  comrti,  a,«  will  tppear  .from  tie  ,foil,owinf  references.: 

WAMJM  m  smAm»: 

tie  Acts  of  1,8S1  and  1893:  impose  tie  tax  upon  tie  «wiole  capital 
■■lock"  at  ,its  ''Actual  Yalne  in  casi."'  ,It  may  iave  a  market  value 
f  »i  iy  sa„leB  of  .siares  in  tie  open  market—a  value  %m  iy  specu- 
lation based  upon  tie  future,  and  an  actual  value.  The  minimum 
value  teed  by  those  .lets  is  tiat  it  **siall  not  be  leas  than  tie  aver- 
ige  price  wiici  the  said  stock  sold  for  during  tie  tax  year." 

"There  was  but  one  question  ,ln  tiis  case.  Settlement  under  ,Act 
of  June  7,  ISB;  dividend  les«  tia,n  six  per  cent.;  apprais,ement  to 
be  ,male— comfii„ny  paid  on  average  value  for  year.  Tie  Court  held 
tint  if  tie  stock  was  lower  wien  tie  appraisement  was  made  in 
Movember  tian  it  was  during  the  previous  year,  it  should  be  ap- 
praised at  not  less  tian  the  average  selling  price  for  tie  year.  On 
tie  other  hand,  if  it  were  iigier  in  ■November,  it  may  be  appraised 
at  its  increased,  value.  The  'object  of  tie  ,Act  was.  to  raise  revenue 
and  it  appears  to  iave  been  drawn  with  care/' 

Tie  opinion  of  the  Court  below  was  afflrm^ed: 

Caw,  V.  Fenna.  R,  K.,,  M  Pa,  411. 

Where  the  capital  .stock  is  to  be  a,ppra,:i»ed,  at  its  actual  value  in 
cash,  "Hot  less,  iowever,  tian  tie  average  priee-  which  said  stock 
•©Ii  for  during  said  year/'  the  price  ascertained  by  multiplying 
tie  number  of  siares  sold  at  eaci  sale  by  the  price  paid  ptn-  sliare, 
:aiding  together  the  amounts  pa,ld  at  all  sales,  and  dividing  this  sum' 


m 

by  the  number  of  siares  sold,  was  ield  not  to  be  an  erroneous 
metiod  of  ascertaining  tie  average  price  for  tie  year. 

Com.  V.  People's  Traction  Company,  183  Fa.  405. 

Siares  of  stock  distributed  to  siareiolders  during  tie  tax  year 
at  les«  than  their  actual  value  in  cash  must  be  appraised,  not  at  the 
price  it  which  they  were  distributed,  but  at  their  actual  value  as- 
certained as  above  stated,  and  must  be  taxed  for  the  proportion  of 
tie  tax  year  remaining  at  the  iate_  of  distribulion. 

lb. 

AlIOUMT  PAID  ON 

A  corporation  is  liable  for  tax  on  capital  stock  at  its  appraised 
value,  ascertained  in  the  manner  provided  by  law,  notwithstanding 
tie  fact  that  such  valuation  is  greater  than  the  amount  actually 
paid  in  on  eac.h.  share* 

Com,  V.  Traction  Co.,  1  Dau.  Co.  R..  p.  m 

There  having  been  no  sales  during  tie  year  of  certain  siarea  on 
wiici  only  part  of  tie  par  value  iad  been  paid  in,  and  no  evidence 
as  to  their  value,  it  is  equitable  to  appraise  them  at  the  amount 
paid  in# 

Com.  V.  People'i,  Traction,  Co*,  tU  Pa.,,  405. 
NET  EARNINGS: 

Money  expended  in  enlarging  and  extending  works  caifnot  be  de- 
ducted from  gross  earnings:  It  is  an,  investment  of  capital  and  not 
payment  of  expense. 

'Com.  V.  Mtnewivine  Water  Co.,  4  E>,  Co,  B.,  170. 
(See  Tax  on  Net  Earnings.) 

PROPERTY  OUTSIDE  OP  STATE: 

"A  corporation  is  not  liable  to  taxation  in  this  State  upon  so 
much  of  its  capital  stock  as  is  represented  by  real  estate  situated, 
or  by  personal  property  of  a  corporeal  nature  ordinarily  kept,  in 
anotier  State.  • 

Com.  V.  American  Dredging  Co.,  122  Pa.,  386. 

The  rul(\,  however,  as  to  vessels  engaj^ed  in  foreign  or  inter-state 
commerce,  is  that  their  situs  for  the  purpose  of  taxation  is  illlf 
home  port  of  registration. 

lb. 

But,  its  unregistered  vessels,  not  'permanently  located,  in  one 


f Itee  to-day  ani  In  aeoHier  to-morrow,  'have  their  situs  for  taxa- 
tion in  this  State,  tie  iwiiirile  of  the  owner. 

in* 

In,  all  cases  where  the  capital  stock  represents  property  in  this 
and  other  States,  tie  proportion  representing  that  ontside  is  not 
taxed,  the  power  to  tax  'being  'limited  to  'persons  and  pro,perty  within 
the  State.  In  tie  case  of  railroads  extending  into  ano'ther  State, 
they  are  taxaile  in  PeniwylYania  on  a  mileage  'basis. 

Coa,l  companies  owning  leases  only,  no  land,  some  expiring'  soon- 
no  certain'ty  of  renewal— ea^'rned  16  per  cent  ^no  sales  of  stock— as- 
sessed at  i¥e-aixth  of  par  valne— held  that  proper  allowance  had 
bmm  'made  for  ;p<iaslb'le  failure  to  renew,   Aasessment  sustained. 

'Ctei«iiii#ttwealth  y.  'West  Bud  Coal,  1»  'Pn.,  SBl 

In  aseertalning  tie  value  of  tie  capital  stock  for  State  taxation 
lilier  tie  Act  of  June  8,  1891,  tie  indebtedness  of  tie  company 
cannot  be  deducted  from  the  value  of  tie  property  and  assets  other- 
wise ascertained,  but  it  may  be  considered  as  one  of  tie  relevant 
facts  bearing  upon  tie  'value  of  the  stock.  Tie  value  of  ti«^  Iraii- 
ciiae-aay  be' taken  into  coniidenition  also.  •  •  •    •  '• 

'Cttn.  '▼.  Ontiirto,  Cmrbciaiale     i8criiii.toii.  Ry..,  188  .Pa.  205. 
WmM  AN'B  M JkRlHB  IMS'URAHCB:: 

The  proviso  to  'Section  1  of  tie  Act  of  tStt  imposes  a  tax  of  three 
Mills  on  'cnpital  stock  of  all  companies  of ^  this  State.  (life  and 
other'  Stnto  com^pamiea  ,piiy  a  5-mill  tax.) 

MIMITED  PARTNERSHIP  COMPAMY: 

Orga«;i«ed  under  Act  of  May  9, 1899,  P.  I*,  p.  Ill,  and  :aniendment 
of  May  8,  :19i|,  P.  'Ia^  ^  MS,  are  liable  to  benns  and  tax  on  capital 

'OiitiiiM  of  Allonity  Qce^ral  Caraon,  October  m,  tm. 
LIMITED  .PARTNBR8HIP  IM'TERBSTS: 

The  actual  cash  'valne  of  the  stock  or  interests  of  a  'limited  part- 
nership for  tie  purpose  of  taxation  is  determined,  by  considering 
the  valne  of  the  partneniip's  tangible  property,  the  amount  of  its 
business,  tie  rate  of  dividend  declared  and  the  extent  and  value 
of  its  good  will  and  franciises. 


Com.  'V.  J.  W.  Hantr  Co,.  1  BamiMn  Co.  R.,  p.  184. 


'71 

MANUFACTURING  COMPANIES: 

Tie  capital  stock  of  a  corporation,  not  invested  in  its  manufactur- 
ing plant  and  not  actually  and  exclusively  employed  in  manufactur- 
ing within  the  State,  is  not  exempt  from  taxation  by  the  Act  of  June 
8, 1893,  P.  L.,  355,  but  it  is  taxable  upon  that  part  of  its  capital  stock 
invested  in  the  shares  of  stock  of  a  foreign  corporation,  and  that  in- 
vetted  in  bonds  and  mortgages. 

Commonwealth  ir.  Cambria  Iron,  B  Tmi.  Co.  R.  ,  101. 
PO'PEIGN  CORPORATIONS-MANUFACTURING : 

So  much  of  the  capital  stock  of  companies,  incorporated  by  other 
States,  organized  for  manufacturing  purposes,  as  is  invested  in  and 
actually  and  exclusively  employed  in  canyiug  on  manufacturing 
witiln  tie  State  is  exempted  from  taxation  by  the  proviso  to  Sec- 
tion  21  of  tie  Act  of  Jane  8th,  18il,  as  amended  by  Section  1  of  the 
Act  of  June  8, 1893,  P.  L.  355, 

Commonwealth  v.  Americaii  Car  &  Foundry  Company.  5  Daupllln  Coiinty 
Reports,  111- 

COKE  COMPANIES: 

A  manufacturing  corporation  organized  under  the  Act  of  1874, 
employing  a  portion  of  its  capital  so  as  to  supply  itself  with  the 
raw  material  of  manufacture,  that  fact  does  not  strip  it  of  its  char- 
acter as  a  manufacturing  company,  but  for  such  portion  of  its  capi- 
tal so  invested,  it  is  not  entitled  to  exemption  from  taxation. 

C^m  V...  Juniata  Colte  Co.,,,  157  Pa,,  507. 

A  corporation  organized  under  the  Act  of  April  29,  1874,  P.  L.,  73, 
for  tie  purpose  of  "carrying  on  tie  business  of  mining  coal  and  the 
manufacture  of  coke  therefrom,"  wiici  invests  a  portion  of  its 
capital  in  mining  coal  to  supply  its  coke  ovens,  is  liable  to  taxation 
on  such  portion  of  its  capital  so  invested. 

III. 

oil.  RBFINING  COMPANIES: 

A  limited  partnership  association  organized  for  tie  purpose  of 
manufacturing  refined  oils  from  crude  petrolenm,  and  for  tie  ac- 
quisition of  necessary  lands,  leases,  rights,  tanks,  etc.,  is  subiect  to 
taxation  on  the  portion  of  its  capital  invested  in  tie  business  of  min- 
ing and  transportation  of  crude  petroleum. 

Com.  T.  National  Oil  Company,  157  Pa.,  57e. 
BREWING  COMPANIES: 

.  The  exception  of  brewing  companies,  from  exemption  from  capi- 
tal Stock  tax  granted  corporations  engaged  exclusively  in  manu- 


72 

factifing  is  aot  a  Ytolatiiiii,  of  .Serttoms  1,  2,  Article  0,  of  tlie  Coii- 
itit'iition  iiTO'Yidiiig  for  the  'ijiiiforiiiity  of  taxation. 

Com.,     Qcrnanlii  Brewing  CompiiBy,.  lli  :P*.,  S3. 
DlSTIl-UNCI'  COMPANIKS: 

•Compiai€8  organixei  to  iiiti'l  liquors  and  sell  tlie  :imme  at  wliole^ 
iale  are  r«|raireii  to  .paj  a  tax'  of  tem  mlli  on  mtk  iollaff  of  tie 
actual  mlae  in  caai  of  tieir  whole  capital  itoek. 

Act  approved  July  IS,  tttl,  F.  :i*  m 
BRICK  AND  CLA¥  C?OM,FAHIKS: 

Owning  or  leaning  land  from  whlcli  claj  it  mined  and  used  in  the 
inauufaeture  of  ire  brick,  tiles  and  other  articles  from  fire  clay; 
tie  iMif  tion  of  its  cap Ital 'So  invested  is  snM^t  taxation, 

Oom,     Savage  Fire  Brtek  Co.,  IW'  Pa„  S72, 
mmJkWm  'GO'llFAIilliO': 

A  corporation  organized  for  the  parpose  of  "Mining,  quarrying, 
manufaeturing  and  selling  slate  and  slate  products/'  which  invests 
a  portion  of  its  capital  in  mining  slate  for  its  own  use  f rom_  its  owli 
land,,  is  aniject  to  taxation  on  snci  'portion  of  its  capital  so  In- 

veattd*' 

iSmXL  V.  East  Bangor  Slate  Com^pany,  112  Pa.,  599. 

BUFinV  M  VftV A  V ATT swa  • 
w  ilHfil.  liiitfiiH'w  ja.i«P|j|9JBS* 

Investment  of  a  manufactnring  company's  capital  in  dwelling 
houses  for  its  employes  does  not  differ  from  any  other  investment 
that  might  be  made  outside  of  its  business  as  a  m|inulacturing 
company  and  the  portion  of  the  captal  thus  invested  Is  not  exempt 

from'  8'tiite  'tax. 

Com.  'V.  Ifalioning  Rolling  Mill  Co.,  129'  Pa.,  sm, 
PAKIlim: 

Where  stock  is  issued  by  a  corporation  in  payment  for  a  right  to 
use  .pitented  articles,,  neither  the  patent  nor  an  interest  therein  be- 
lif  assigned  to  tie  eom^pa^ny,  tie  stock  so  issued  is  not  exempt,  from 
'taxation  as  being  an  Investment  In  a  'pa^tent  right. 

Coal.  V.  Central  Diatrlet  &  P.  T,  Co.,  146  Pa.,  121. 

Capital  stock  issued  by  a  corporation  in  consideration  of  the  ex- 
clnsive  right  to  patented  appliance  within  certain  territory^ 

tie  patentee  retaining  exclusive  ownerslilp  of  the  patent,  and  ab- 
solute control  over  the  manufacture,  use  and  disposition  of  the  in> 
stmmenta  to  used  by  tie  licensee,  is  not  an  investment  in  patented 
:rigitS|  and  Is  therefore'  taxable. 

Hi. 


78 


BtiiJCTRIC,  COMPANIBS: 

A  corporation  engaged  in  producing  electricity  and  selling  it  to 
customers  for  the  generation  of  light,  heat  or  power,  is  not  a  manu- 
facturing corporation,  within  the  meaning  of  Section  20,  Act  of 
June  30,  1885,  P.  L.,  199,  exempting  from  taxation  the  capital  stock 
of  manufacturing  corporations. 

Com.  V.  Northern  Mectric  I*  A  P.  Co.,  145  Pa.,  105. 
PULLrMAN  COMPANY: 

An  appeal  from  a  settlement  for  tax  on  capital  stock.  Upon  ap- 
peal from  the  judgment  of  the  court  below,  the  Supreme  Court  of 
the  United  States  affirmed  the  court  below,  which  held  "that  tie 
mode  adopted  by  Pennsylvania  to  ascertain  the  proportion  of  the 
company's  property  taxable  in  that  State,  by  taking  as  a  basis  of 
assessment  such  proportion  of  the  capital  stock  of  the  company 
as  the  number  of  miles  over  which  it  ran  cars  within  the  State 
bore  to  the  whole  number  of  miles,  in  that  and  other  States,  over 
which  its  cars  were  run,  was  a  just  and  eiiuitable  method  of  assess- 
ment; and,  if  it  were  adopted  by  all  the  States  througi  which  these 
cars  ran,  the  company  would  be  assessed  upon  the  whole  value  of 
its  capital:  stock,  and  no  more." 

Pullman  v.  Penna.,  141  U.  S-  18. 

The  revenue  from  tax  on  Capital  Stock  for  'the  last  three  years 
has  been: 

1903 .  —  ••  —  —  •  ^g^*!'!?! 

1904    ••••  fl 

8.:9S7.fi49 


IX— TAX  OH  LOANS  OF  PRIVATE  CORPORATIONS. 

(See  also  Tax  on  Personal  Property  and  Tax  on  Municipal  and  County 

Loans.) 

This  method  of  collecting  the  Personal  Property  Tax  upon  the 
Bonds,  Mortgages  or  other  evidences  of  indebtedness  of  private  cor- 
poratfons  was  introduced  in  1864,  April  30,  P.  L.  218.  This  Act 
was  followed  by  the  Act  of  May  1,  1868,  P.  L.  108.  This  last  men- 
tioned Act  attempted  to  tax  such  securities  as  were  held  by  non- 
i^esidents,  and  it  was  declared  to  be  unconstitutional,  as  was  a  sub- 
sequent Act  approved  June  10,  1881,  P.  L. 

It  was  not  until  the  passage  of  the  Act  of  June  3(f,  1885,  P.  L* 
194,  that  the  necessary  machinery  for  the  collection  of  the  tax  was 
provided.  The  tax  is  at  the  present  time  collected  in  pursuance 
to  the  provisions  of  that  Act  and  its  supplements.  The  Act  of  1885, 
of  course^  withdrew  this  clas#  'Of  corporate  securities,  or  evidences 


'74 


of  .iiiebteiiiegi,  from  the  ^rencFal  tM.m  of  personal  property  to  be 
tBiessed  by  the  local  aothoritiei.  In  otlier  words,  the  Bonds,  Mort- 
ppg,  Botci  or  other  evidences  of  iniebtednesB  of  Pennsylvania  cor- 
:poratloiis  'bea,ring  interest,  held  by  individual  residents  (and  certain 
«i:»p,nles)  tf  e  not  to  be  incloded  in  their  return  of  'personal  prop- 
erty to  the  local  asseseor,  for  'the  reason  that  the  law  :reii'mres  the 
treasarer  of  the  corpora'tion,,  issning  such  bonis,  mortgages,  etc, 
'to  d;ed:'Oct  tie  4-nijll  tax  from  the  interest  when  .paid  by  him  to  the 
holder* 

The  treaanrer  of  the  «rpif»tlon  is  the  agent  of  the  State  for  the 
collection  of  this  tax,  and  is  en'tltled  to  deduct  from  the  gross  amount 
of  tax  assessed  his  cou.pensation  as  follows: 

Fi've  per  cent,  on  the  irst  |1,MD  of  tax. 
One  per  cent  O'tt  the  second  f  1,000  of  tax. 
Om:e-half  of  one  per  cent  on  'the  balance  of  tax. 


fhe  Act  of  Assembly  nnior  which  this  class  of  personal  property 
'is  taxed,  wia  mpprovcd  Jane  30, 1885,  P.  h.  104,  and  is  as  follows: 

Section  4.  "That  liereafter  It  fltell  be  the  luty  of  the  tfittnurer  of  each  private 
corporati'Oa  liicorpowied  'by  or  'iilir  the  Mmb  of  this  Commonwealth,  or  the 
Uwu  of  any  other  Stote  or  of  the  United  Statee.  and  doing  husieesa  In  this  Com- 
monwealth, upon  the  payment  of  any  interest  on  any  scrip,  bond  or  eertlfiflcate 
of  liidehtedneM  Iwiied  'by  said  corporation  to  residents  of  this  Commonwealth, 
and  held  'by  them,,  to  agsess  the  tax  Impoaed,  and  provided  for  State  purposes 
ttpoB  the  nominal  value  of  each  and  every  said  evidence,  of  debt,  and  to  report, 
on  omih  ..aanfflany  m  the  flmt  'M'onday  of  .Novem:ber  to  the  Auditor  General  the 
amo'imt  of  Indebtieineaa  of  the  corporation  owned  'by  residents  of  this  'Common- 
m'ealth,  .a»  nearly  «■  the  Mime  can  be-  ascertained.,  and  It  .shall  be  his  further 
inly  to  dedttct.  three  m.i'lls  on  every  dollar  of  the  tntereit  paid  aforesaid, 
.and  .retarn  the  same  .Into  the  itate  'Treasury  w.l.thln  fifteen  days  after  the  Slat 
of  December  to.  each  year,  .and  his  com»ensat.lOE  for  Ma  8e:rvlce  shall  be  the 
same  that  city  and  borough  treaanrera  receive  for  stellar  services;  .and  for 
every  fallnre  to  assess  and  pay  said  tax  and  make  report  m  '.aforesaid,  the 
Andttor  Oenerml  shUU  add  ten  per  centum,  as  a  penalty  to  the  amoint  of  'the 
tax;  on  p»ym.ent  of  said  tax  by  a  corpotatlon  the  bonds,  certificates,  or  other 
evidences  of  indebtedness  .Issued  by  It  shall  be  exempt  fimn  «ll  taxation  in  the 
.hands  ^of  the  .holdeni^  .of  the  saim.**  ..Approved  June  m,  1888,  V*  t<.  191. 

Am  .Act  approved  Jii..ae  8,  18il,  P.  .L.  22§,  increased  the  rate  of 
tax  om  personal  property  from  tliree  (3)  to  four  (4)  mills,  and  ex- 
tended tlie  pro'visions  of  tie  .Act  of  Jane  30,  1885,  as  will  appear 
by  reference  thereto. 

The  Act  of  1883  applies  to  corporations  of  this  State,  viz:  Bail- 
roads,  railways,  t'raction,  ni.otor,  tmnsportation,  telegraph,  telephone, 
eleetric  light,  'water,  .gas,  'mining,  coal,  oil,  inanu'factiirlng  companies, 
and  all  other  companies  having  a  bonded,  funded,  mortgage  or 
other  ontstanding  indehtedmess  bearing  interest,  and  thej  are  re- 


'75 


qnired  to  report  annually  to  the  Anditor  General,  whether  they 

have  any  such  loans  or  not.  , 

Many  difficulties  were  encountered  by  the  Department  m  enforc- 
ing the  provisions  of  the  Acts  taxing  loans  of  corporations. 

The  Act  of  1885  was  first  attacked  upon  the  ground  that  it  was 
nnconstitutional,  as  the  prior  Acts  of  1868  and  1881  had  been  de- 
clared  to  be.  Then  again,  upon  the  ground  that  the  tax  was  tliree 
mills  on  each  dollar  of  the  interest  paid,  and  not  three  mills  upon 
the  full  or  par  value  of  the  loan  upon  which  interest  had  been  i>aid. 
In  addition,  there  were  many  other  objections  resulting  practically 
in  stopping  the  State's  revenue  from  this  source  for  several  years. 

In  no  sense  is  this  a  tax  upon  the  corporation  or  its  property,  but 
it  is  a  tax  upon  the  personal  property  of  the  individual  citizen  own- 
ing  the  mortgages  or  other  evidences  of  indebtedness  of  a 

PennsylvlBPcorporation,  assessed  and  collected  by  the  treasure^ 
of  the  corporation  as  the  agent  of  the  State  for  that  purpose.  It 
is  a  fact  to  be  note!  Ill  this  connection  that  upwards  of  seventy-flve 
per  cent,  of  the  mortgages  made  to  secure  the  payment  of  corporate 
bonds  or  other  indebtedness  contain  a  covenant  providing  tlat  ^e 
interest  or  coupon  shall  be  paid  to  the  owner  or  holder  "free  and 
clear  of  all  State  taxes,"  the  company  thus  assuming  to  pay  the  debt 
or  liability  of  the  holders  of  the  obligations. 

This  assumption,  in  a  measure,  defeats  the  very  purpose  of  tie 
law.  which  was  intended  to  tax  all  personal  property. 

r 

 '  i. 

CITATIONS  PROM  OPINIONS. 

The  following  quotations  from  certain  opinions  of  the  various 
courts  explain  many  of  the  provisions  and  purposes  of  the  Act. 

The  duty  imposed  upon  the  Treasurer  of  a  corporation  to  ascer- 
tain the  location  of  its  bonds  and  other  interest  bearing  indebted- 
ness has  been  the  subject  of  frequent  construction  by  the  Courts. 
In  one  case  the  Supreme  Court  held  "that  the  duty  of  the  company 
is  to  use  due  diligence  to  ascertain  the  residence  of  its  bond  holders, 
and  whether  it  has  or  has  not  done  so,  is  a  question  of  fact,  m  each 
case,  to  be  determined  by  the  circumstances  and  the  evidence." 

Cfom.  V.  Liehltfi  Valley  R.  R.  Co.,  186  Pa..  235. 

^  In  another,  it  was  held  that  "When  the  return  of  a  corporation 
of  its  corporate  indebtedness,  for  taxation  under  Section  4,  Act  of 
June  m,  1885,  F.  L.  194,  fails  to  show,  and  on  appeal  from  the  offi- 
cial settlement,  the  company  does  not  prove  what  part  thereof  is 
held  by  non-residents,  it  is  liable  to  taxation  upon  the  whole  amount." 

Com.,  v..  Penna,  aa.lt  Mfg.  Co.,  146  Pa.,  SS. 
Com.'  V.  Oty  of  Chester,  IM  Pa,.,  «M, 


Again,  **It  is  the  duty  of  tie'"fi'e:aiiirer  of  t  eui-poration,  •  •  ♦  ♦ 
to  liow  afflrmatiTelj  fiat  lie  lias  used  the  utmost  diligence  in  en- 
ientoring  to  ascertain  the  resideiice  of  the  holders  of  the  obligations 
or  loans,  and  if  lie  fails  to  dO'  so  and  returns  a  large  number  as 
Iwiif  held  by  pcyrsons  wlioie  retidence  is  inknown,  the  corporation 
will  'be  liable  for  bis  neg ligencr  and  will  be  charged  with  a  tax  on  all 
Its  loani," 

In  taother  mm  it  was  held  hj  tie  Soprenie  Court  that  "  it  uinst 
'be  .assnmed  that  tie  obligations  of  'PennsylYania  corporations  are 
■ield  by  reBidenti  in  tie  a'bsence  of  proof  to  tie  contraiy." 

C^ini.     iMMgh  Valley  K.       1»  Fa.,  m 

Ctom,  V.  ,llortli«ni  Csntral  My.,  8  DaupMn  C©.  Rep..  Iff. 

Hie  tax  on  corporate  bonds  or  loans,  im^poisei  by  tie  Act  of  June 
80, 188i,„  is  not  a  tax  laid  on  the  company,,  nor  on  tie  bondholders 
as  m  body,  'bat  M'pon  each  resident  bondiolder  as  an  individnal. 

It  was  made  tie  inly  of  fie  Trii:iil:rer  of  a  corporation,  by  the 
fonrth  section  of  the  Act  of  1885,  to  assess  and  retain  and  'pay  over 
to  tie  State  the  tax  imposed  by  tie  first  section  of  the  Act  of  Jnne 

1891,  on  so  mnci  of  its  iadebtedness  as  was  ield  and  owned  by 
reiidenis  of  Pennsylranii^ 'and  if  :ie  f^lls  to  do^  so  tie  corporation  is. 
iable. 

&im,  r.  W liiM'-Barro  an€  :»ci»atoii.  My.,  "Ill'  Fa..  §14 

'Where  an.  act  is  'required  to  be  done  annnally,  and  no  day  is  desig- 
nated either  in  express  words  or  'by  implication,  for  tie  beginning 
of  the  year,  it  will  ordinarily  be  fresnnied  that  tie  calendar  year 
waa  intended* 

Cnni.     Ij«Wali  ¥alley  :R.  M.  Co.,  m  Pa.,  «. 

'Under  Section  4,  of  tie  Act  of  June  M,  1885,  bonds  issued  by  a 
corporation  of  this  Btate,  doing  bnslnesa  tierein,  and  held  by  otier 
corimrations  of  tie  Slate  in  tmst  for  persons  '%iose  resi.dence  is 
nnknown,"  are  snbject  to  tie  State  tax  of  four  mills  imposed  by  said 
section. 

lb.. 

And.  in  a  cant'  wiere  a  corporation  lia9,  wiolly  disregarded  its 
duty  and  neglected  to  assess  and  eolllil'  tax  on  such  bonds,  as 
rpinired'"by  Section  4  of  said  Act,  and  especially  in  the  absence  of 
any  proof  to  the  contrary,  the  bonds  must  be  presnnied  to  be^  owned 
by  'reaidenti  of  Pennsylf  ania. 


Hue  diligence  must  be  exereiw  d  to  ascertain  the  location  of  ob- 
ligations: Bonds  located  by  the  Auditor  General  are  taxable. 

Com,  V.  Northern  C^tttral  My.  Co.;  2  Dau.  Go.  Mep*.  fl. 

Bonds  or  other  obligations  held  in  trust  for  indif iduals  wiose 
residence  is  unknown  are  taxable. 

Com.  V.  NortH  Pa.  M.  M.,  129  Fa.,  460. 

Bonds  or  other  obligations  of  corporations  of  municipalities,  or 
counties,  ield  and  owned  by  non-residents,  are  not  taxable  in  Penn- 
sylYania. 

Tax  on  foreign-held  bonds,  15  Wallace,  300, 

Notwithstanding  the  many  objections  and  difficulties  encountered, 
the  collection  of  the  tax  on  corporate  indebtedness  has  been  re- 
markable successful  in  Pennsylvania  in  taxing  a  class  of  securities 
difficult  to  reach  through  the  local  assessor. 

The  revenue  collected  by  the  Department  from  tax  on  corporate 
loans  for  tie  last  three  years  has  been  as  follows: 

-1  oflii  ^   ^i- ,  435 , 9'50' 

1  177  174 

1904,   •  ***"»^** 

1905,  *  •  •  *  •  '  • *  *       1, e«2,085 

 nil 

X— TAX  OM  GKOBS  HECEIPTS  OF  TKANSPORTATION,  TKAKS 
MISSION  AND  ELECTKIC  LIGHT  COMPANIES. 

Tiis  tax  was  first  imposed  by  the  Act  of  February  23,  1866,  P.  L. 
82,  and  the  rate  was  tiree-fourtis  of  one  per  cent,  upon  tie  gross 
i-eceipts  of  every  railroad,  canal  and  transportation  company.  Tie 
Act  of  March  2t>,  1877,  P.  L.  6,  changed  the  rate  to  eight  mills  and 
included  some  classes  of  companies  not  named  by  the  previous  Act 
This  was  followed  by  the  Act  of  June  7,  1879,  P.  L.  112,  which  was 
substantially  re-enacted  by  the  Act  of  June  1, 188f>,  Sec.  23,  P.  L. 
420.  By  virtue  of  its  provisions  all  transportation  and  transmission 
companies  of  every  description  are  subject  to  a  tax  of  eight  mills  on 
the  dollar  of  their  gross  receipts  derived  from  passenger  and  freight 
traffic  transported  wholly  within  the  State,  and  from  telegraph,  tele- 
phone and  express  business  done  wholly  williin  the  Stale,  and  all 
electric  light  companies  are  subject  to  a  like  tax  upon  their  gross 
receipts  derived  "from  business  of  electric  light  companies," 

The  tax  has  been  declared  to  be  a  franchise  tax  and  constitutional, 
when  imposed,  in  case  of  railroads  and  other  transportation  com- 
panies upon  the  receipts  derived  from  freight  and  passenger  traffic, 
transported  wholly  within  the  State,  and  in  the  case  of  telegraph 
and  telephone  companies,  upon  receipts  from  business  done  whollj 
witiln  tie  State,  and  upon  the  business  of  electric  light  companies. 


jmBi   

T8 

'fie  ,pwi¥:wi0ES  of  tlie  above  Act  are  m  well  iiederstood  that  onlj 
«  few  citottotts  for  tie  different  clauses  of  companies  need  be  given. 

RAILROADS-RAIL.WA¥B-CANAI#: 

He  state  Imiis  irst  to  tie  Immee  for  tie  tax. 

Com.  V.  11.  S.  .BM;pr«M8  Cwii'pRny,  157  Pa., 

A  laiJfoad  corpuration  is  liable  to  taxation  by  tie  Slate  npon  - 
Itt  receipts,  for  fie  ml lea;ge  witiln,  tie  State,  from  transportation  by 
contiini.O'H8  carriage  froia,  a  point  ia  the  State  to  another  point  in  the 
State,  bnt  over  a  line  which,  in  Its  course  between  those  points 

,piates  ont  of  tie  State  int'O  aaotier  State  and  back  again  intil  ''"tile 

LeWgli  Vmlley  K,  ,R.  Co.,  v.  Com..  145  U.  S.. 

In  tie  carriage  of  f reigit  and  'pa^ssengers  betw^een  two  points  in 
oiC'  Stale,  tie  mere  passage  over'  soil  of  anotier  state,  does  not 
reader  that  iasiness  foreign,  which  is  otherwise  domestic. 


,Tie  Act  Is  valid  as  to  all  receipts  derived  from  commerce,  which 
Is  wholly  conined  within  the  limits  of  the  State,  altioagi  tie 
eompa^ny  doing  the  bnsinesi!'  is  a  foreign,  corporation.  If  snci  cor- 
■'porttlon  'Comes  into  Pennsylvania  and  carries  on  here  the  bnsiness 
of  Interaal  commeiee,  its  receipts  therefrom  may  be  taxed  precisely 
at  If  it  were  a  domestic  corporation, 

com.  V.  :Del.  A  ,H:iiC  C.  Co..  II W.  N.  C.  m 

'.fieeeipts  from  transportation  by  contiiiaons  eariiage'  between 
.points  'both  of  which  are  in  Pennsylvania  are  sabject  to  taxation  by 
said  State,  altiongi  while  In  transit  tie  freight  and  passengers  were 
carried,  oat  of  tie  State  and  in  again. 

Oim,  v.,  M*  Y.,  I*  K.  mm      K.  R.  Co.,  21  W.  M.  110. 

Bficelpts  from,  traasportatioa  of  United  States  m,all  are  aot  tax- 
able^ 

coin,  V.  D.,,      *  W,  M,.  .R.  Co.,  a,  W.  N.  C.,  412. 
,KUICniIC  Mmm  COIIPANISS:; 

The  Edison  :llfeelrlc  Ii,git  Com,p:H|r,  -of  ,Pii,ladeI:pi,ia  appealed  from 
a  settlement  made  for  tax  on  gross' ""receipts,  dairaiag  that  ia  addi- 
tioa  to  the  electric  light  bnsiness,  it  supplied  power  by  meaas  of 
elecWcity  to  ma,nafactn,ring  corporaMoas,  irms  aad  iadividaals,  for 
which  pnwer  they  :received  a  very  large  sam.  By  Its  charter  It'  was 
aati^rlsed,  to  sell  ''^Slectric  light,  heat  and  power."  It  admittei^ 
Its  liability  as  to  the  gross  recelphi  derived  from  tie  supply  of  lishL 


79 


but  claimed  exemption  from  taxation  upou  the  revenue  derived  from 
the  supply  of  power,  and  from  sales  of  electric  supplies,  mch  as 
lamps  drop  lights,  fans,  etc.  Judge  Weiss  la  deciding  the  case  in 
thT  court  of  Ccnmon  Pleas  of  Dauphin  County,  said:  "We  regard 
the  opinion  sound,  which  holds  a  corporation  liable  to  a  tax  on  the 
fruits  resulting  from  th.t  exercise  of  a  corporate  privilege  akm  to 
and  identical  with  another  in  point  of  subject  matter  and  employ- 
ment of  agency,  and  different  only  in  the  method  ot  application  of 
the  agency  and  name  of  the  product,  respecting  which  other  privilege 
there"  is  not  only  no  dispute,  but  admitted  liability.  This  is  the 
manifest  intention  ot  the  Legislature,  expressed  in  clear  and  nnmls- 
takable  language  in  the  taxing  Act. 

«"Ehe  conclusion  of  law  is,  that  the  defendant  companies  are  each 
liable  to  taxation  upon  the  gross  receipts  derived  from  the  sale  or 
supply  of  electrical  power,  in  the  amount  returned  by  them,  respec- 
tively to  the  Auditor  General,  for  the  tax  period  embraced  lu  the 
settlenients  made  against  them  by  the  Commonwealth. 

"We  are  further  of  the  opinion  that  the  items  designated,  vanoorty 
'sale  of  steam'  'sale  of  electric  supplies,  such  as  lamps,  drop  lights,' 
etc.,  etc.,  'sales  of  scrap  and  other  material,'  should  be  added  to 
the  gross  receipts  from  light  and  power. 

"They  are  the  ^w«eds  of  sales  of  articles  used  m  Ughting,  or  in 
the  conduct  of  the  business  of  the  electric  light  companies,  as  here- 
inbefore defined,  and  should  be  added  to  the  other  taxable  items 
and  taxed  as  gross  receipts. 

"•nie  other  items  returned  under  the  heading  from  all  otner 
Bonrces'  or  otherwise,  not  the  result  of  sales  of  the  product  of  the 
business  of  the  company  engaged  in  electric  Mghting,  are  not  tax- 
able.' * 

com.  v.  EaiBon  Electric  Uglit  Co.,  5  Dau.  C.  R.,  89. 

The  Supreme  Court  in  affirming  the  lower  Court,  said,  inter  alia, 
"The  tax  is  not  to  be  paid  upon  the  gross  receipts  from  electric 
lighting  bnt  upon  the  gross  receipts  of  the  business  of  the  company. 
For  the  purpose  of  enlarging  and  swelling  the  volume  of  its  busi- 
ness, it  furnishes  not  only  electric  light,  but  electric  power  to  manu- 
facturers and  sells  electric  supplies.  Having  so  extended  its  busi- 
ness beyond  the  mere  furnishing  of  light  by  electricity,  the  tmn^ 
pany  has  largely  increased  its  revenues,  and  it  would  be  a  strained 
construction  of  the  words  of  the  statute  if  the  gross  receipts  from 
its  business  should  be  interpreted  as  meaning  only  its  gross  re- 
ceipts from  electric  lishting.  simply  bedtuse  *  is  called  an  electric 
light  company.  It  is  taxed  on  what  it  does.  The  statute  imposes 
the  tax  not  upon  a  portion  ot  its  receipts-those  derived  from  a  par- 
ticular commodity  it  supi»lies  to  the  public-but  upon  all  its  re- 


m 


celp Is  ffom  itt  .general  teiiMass  conducted  under  its  francMieB.. 
.HiiYiiig,  under  what  it  regard*  as  iti  fraueliiBeB,  not  questioned  by 
tie  Commoiiwealtli,  enlarged  its  business  hj  extending  the  sanife'-fe- 
yond  tie  mere  furnishing  of  light,  and  having  realized  largely  in- 
creased revenue  from  so  doing,  its  plea  for.  abatement  of  the  tax 
elfiimed  by  the  State  is  ungracious,  and  cannot  avail  it  in  the  face 
of  the  statute  declaring  what  it  shall  pay.  This,  in  a  very  clear 
Oiittion,  to  which  nothing'  can  be  proitably  added,  was  the  view  of 
the  learned  Judge  below,  and  the  judgment  is  affirmed.*' 

Ctetn.  ¥.,„  BdliKiii.  Wectflc  ^Mgkt  Co..,,  2W  Fa.,  162.. 
ISXPBSISS  COilFAHIRt: 

the  gross  receipts  received  from  traffic  within  the  State  are^  taxed 
by  the  same  Act  as  the  gross  receipts  of  railroads,  etc.  The  tax  upon 
the  whole  of  the  gross  receipts  of  an  express  company  is  not  illegal 
double  taxation,  although  the  ammints  paid  by  the  express  com- 
pany to  ''railroad,  companies  foi*  transportation  are  included  in  the 
gross  receipts  of  railrond  companies  and  taxed,  as  such. 

Ottn:.  V.     &  BxpreM  Co.,  Ill'  Wm*,  m. 

wmmmmmm.  and  tuujiphokis  com.i»a:nib8: 

It  was  held  that  a  telephone  company  incorpomted  under  the  Acts 
Of  lifl  and  18fS  (P.  :L.  74  and  P.  L.  90),  for  "the  construction  and 
maintenance  of  a  'telegraph  line,"  was  subject  to  a  gross  receipt 
tax  imposed  by  the  revenue  Act  of  Juno'  7,  1879  (P.  L.  116),  upon 
those'  derived  by  **every  telegraph  company"  from,  ^'telegraph  busi- 
'iiess."'  It  is  the  different  applian^ces  through,  or  by  m,eans  of  wMch, 
dif  ere,nt  effects  a're  produced.  The  medium  or  agency  is  the  8a,me. 
For  the  like  reason  that  a  telephone  company  is  a  telegraph  com- 
pany for  taxable  purposes;  a  company  supplying  eloctric  power  is 
the  same  as  an  electric  light  company,  for  a  similar  purpose. 

The  wme  subtile  iuld  produces  different  effects  according  to  the 
method  mmd,  or  mechanism  mployed  to  apply  it  to  Intended  resultn. 

Oom.  V.  Peima.  Teleplione  Co.,  2  Daii,pliiii  ^Oo,  Hap.,  ST.        '  • 

The  Gom,mon'wealth  of  Pennsylvania  is  not  entttlod^to  recover  of 
a  telegraph  company  taxes  on  telegraphic  messages  sent,  except 
,itt  reference  to  messages  transmitted  wholly  within  'the  State. 

Wcitera.  HWna  1M,  Co,,  v.  Com,,  '118  B.  a,  39: 

The  revenue  from  tax  on  .gross  receipts  of  the  vario'us  classes  of 
compnies  for  the  :piist  three  years  h#s  been  as  follows: 

« I.  *•<.*.,.,..•,..•.*«.«.,.•..,* .  i, . ,» • . .  w  ■  i, ., . • . . . . . .  <p  *  p     X ,  SOir , 


'iMii', 


81 


XI— TAX  ON  GEOBS  PEEMIUMS  OF  DOMESTIC  INSUBANOl 

COMPANIES. 

The  tax  on  gross  premiums  of  insurance  companies  in  Pennsyl- 
vauia  was  first  imposed  by  Act  of  March  20,  1877,  P.  L.  102.  The 
present  Act  bears  date  June  28, 1895,  P.  L.  409,  and  is  as  follows: 

"Section  1.  That  hereafter  it  shall  be  the  duty  of  the  president,  secretary  or 
other  proper  officer  of  each  and  every  tosuramoe  company  or  association  Incor- 
porated by  or  Ullter  any  law  of  this  Commonwealth,  except  companies  doing 
business  upon  the  purely  mutual  plan  without  any  capital  stock  or  accumu- 
lated reserve,  «nd  purely  mutual  beneficial  associations  whose  funds  for  the 
benefit  of  members,  their  families  or  heirs  are  made  up  entirely  of  the  weekly 
or  monthly  contributions  of  their  members  and  the  accumulated  interest  thereon, 
to  make  report  in  writing  to  the  Aljlgr  General  semi-annually  upon  the  flrst 
days  of  July  and  January  In  each  yea||p|^^  amount  of  pre- 

miums and  assesfMnonts  received  by  such  company  or  association  during  the 
preceding  six  months,  whether  the  said  premiums  and  assessments  were  received 
In  money  or  In  the  form  of  notes,  credits  or  any  other  substitutes  for  money; 
and  every  such  company  or  association  shall  pay  into  the  State  Treasury  seml- 
annuaUy  on  the  last  days  of  January  and  July,  in  addition  to  any  other  taxes 
to  which  It  may  be  liable  under  the  first  and  under  the  twenty-first  sections  of 
tMa  act,  a  tax  of  eight  mills  upon  the  dollar  upon  the  gross  amount  of  said 
premiums  and  assessments  jeceived  from  business  transacted  within  this  Com- 
monwealth: Provided,  That  said  report  shall  be  made  under  oath  or  affirmation, 
and  ^at  It  shall  be  the  duty  of  the  accounting  officers  of  the  Conmionwealth  to 
add  ten  per  centum  to  the  account  of  any  company  or  association  whose  officers 
shall  neglect  or  refuse  for  a  period  of  thirty  days  to  make  the  said  report  or  to 
pay  Into  the  State  Treasury  the  tax  imposed  by  this  section." 

The  revenue  from  tax  on  gross  premiums  for  tbe  past  three  years 
baa  been  as  follows: 

IMI,  •.  ■   *..*..,.».»..*•  |83,63S 

1904,  '  .,,....»...,.  S2»311 

IW&t   *.......#  '  * ........  10€,1W 


XII— BONUS  ON  CAPITAL  STOCK  OF  COEPOBATIOHS. 

Bonus  is  not,  strictly  speaking,  a  tax,  but  it  is  the  price  or  con- 
sideration paid  for  the  charter  privileges  granted  by  the  Common- 
wealth, and  the  amount  thereof  is  paid  directly  to  the  State  flreai- 
urer. 

Special  Acts  of  Assembly,  passed  prior  to  the  adoption  of  the  con- 
stitution of  1874,  provided  for  the  payment  of  a  bonus,  but  it  was 
not  until  the  passage  of  the  Act  of  May  1,  1868,  P.  L.  113,  that  a 
bonus  was  imi>osed  generally  upon  corporations.  The  rate  was  one- 
fourth  of  one  per  cent,  upon  the  amount  of  authorized  capital,  or 
upon  any  subsequent  increase  thereof.   The  act  did  not  apply  to 


t-ailroad,  caiaJ,  turnpike,  liriige  or  cemeterj  €omiM.Miei,  mm- 
pnles  iiieorporatei  for  literary,  cliaritable  or  religioiia  pttrpoMs. 

Ijitcr  Acts  'Were  April  18, 1874,  P.  L.  62;  April  29, 1874,  P.  L/107; 
May  22, 1878,  R  L.  i7;  May  7, 188JI,  P.  L.  115;  June  15, 18S7,  P.  L.  156; 
May  3,  189!l,  1\  L.  189;  February  !),  1901,  P.  h,  3.  The  Act  of  1897 
ebanged  the  rate  to  orae-third  of  one  per  cent,  and  the  Act  of  1899 
required  the  payment  of  bonus  by  all  claaaeB.  of  corporations  of  the 
second  class,  except  building  and  loan,  associations.  The  Act  of 
IMl  fei|;Ulred.  the  'paymen^t  of  bonns  on  the  actual  increase  instead 
of  the  authoriied  and  provided  a  ■"penalty  for  failure  to  ile  a  :retnrn, 
In  tie  Mtn.  of  |5,0lia 

Frior  to  the  passage  of  the  Act  of  May' 8,  1901,  P.  L,  149,  limited 
partnerBhips  were  not  reipired  to  pay  a  bonus  on  their  capital  paid 
in.  That  Act  called  for  the  payment  at  the  mme  rate  as  corpora- 
tions we»  req mired  to  :pay,  one-third  of  one  per  cent,  on  the  amount 
of  capital  stock,  and  a  like  boons  on  any  snbsequent  increase.  The 
.receipt  of  the  Btate  Treasurer  for  the  payment  must  be  recorded 
in  the  county  where  the  "partnership  t.ran8acts  business  at  the  same 
time  the  articles  of  association  me. 

Under  the  provisions  of  the  Act  of  May  8,  1901,  P.  L.  150,  foreign 
corporations  were,  for  the  irst  time  in  the  history  of  the  State, 
required  to  .pay  a  'bonns  for  the  privilege  of  doing  business  in  Penn- 
sylvania, this  was  toed  ^at  the  rate  of  one-third  of  one  per  cent, 
on  the  amount  of  capital  employed  wholly  within  the  State,  and  a 
like  bonus  on  any  snbiequent  increase.  Foreign  corporations  must 
lie  a  bonus  report  annually  not  later  than  November  30,  showing 
such  increase,  if  there  be  any.  Other  Acts  .referring  to  bonus  im- 
posed on  special  elassea-  of  corporations  are  as  follows:  April  7, 
1849;  April  20,  1853;  May  ,29, 1883;  March  22, 1887;  June  25, 1895. 

ciTATiosra. 

''fie  most  im.portant  decision  under  the  foreign  bonus  act  of  May 
8,  IStl,  was  given  in  the  case  of  Com.  v.  Danville  Bessemer  ^Co.,  6 
Danphin  Co.  B.,  p.  65.  Briefly,  it  wis  held'  by  the  Court  that  the 
act  conld  not  be  held  to  apply  to  the  capital  of  those  foreign  cor- 
porations that  were  never  doing  business  in  this  State  prior  to  the 
passage  of  the  Act  of  May  8,  1901,  and  had  complied  with  the  laws 
then  In  foree  and  affecting  foreign  corporations.  The  Supreme 
Court  affirmed  the  judgment  of  the  lower  Court,  in  an  opinion  iled. 
January  4, 1904. 

A  cO'rporation  cheated  by  special  Act  of  Assembly  In  1865,  in  which 
the  payment  of  bonus  is  not  mentioned,  tiiiO'  being  no  general  ml 
imposing  a  bonus  prior  to  that  date,  is  not  required  to  pay  a  bonus 
npon  an  Increase  of  its  capital  stock ;  to  require  such  .payment  won.ld 
be  to  impair  the  obligations  of  a  contract: 
GmA,  'V.  IB.  A"W.  '!rrii.ii.sp0rta::t.i0n.  Co..,:  107  Pa.,,.  112. 


Otl' 

The  above  ruling  applies  only  to  corporations  which  were  created 
or  chartered  prior  to  the  general  bonus  Act  of  May  1,  1868.  Those 
created  or  chartert  d  by  special  or  general  Acts  since  that  date  are 
liable,  unless  in  the  classes  specifically  exempted. 

See  also  Com.  v.  Warren  Savings  Bank.  C.  P.  Dan.  376,  J.  T.  93;  Com,  v* 
AMIance  Coal  Co..,  IE  W.  N.  C.,,  32.4;  Com.,  v.  International  NavleratiOn  Co., 
5  Da«..  Co.  Reports,  1«.  * 

The  revenue  from  bonus  for  the  past  three  years  has  been  as  fol- 
lows.: 

19(18 ,  .,......•.»•..».•••.•••..•••••'•••••  .•••....•.•*.•.••••      ,  215 , 670 

1904  f    ....,...»...».•••••»«.•«••....».•..••.••••.   508 , 084 

1905 ,  ,,.,«.».»•»••».••.•..••..•*.■•.•.••♦  ••••••••*.»•■••••■•••        915 1 892. 


XIII— TAX  OM  PEKSONAL  PROPEBTY. 

Personal  property  subject  to  taxation  for  State  purposes  is  as- 
sessed and  collected  under  the  provisions  of  the  following  aets:  Mt 
of  June  1,  1881),  P.  L.  p.  420,  being  a  supplement  to  the  Act  of  June 
7,  1879,  and  the  Act  of  June  8,  1901,  P.  L.  p.  229.  Section  1 of  the 
latter  act  provides,  inter  alia,  as  follows: 

"That  from  and  after  the  pasaase  of  this  act,  all  personal  property  of  the 
ela«0es.  liereinafter  enumerated,  owned...,  held  or  possessed  by  omj  person,  per- 
sons, co-partnersliip  or  nnlncoffporated  association  or  company,  resddeat,  located 
or  liable  to  taxation  witliin  this  Oommonwealtli*  or  by  my  Jolnt^stock  company 
or  association »  limited  partnersliip,  bank  or  corporation  wliataoever,  fcHrmed, 
erected  or  Incorporated  by,  under  or  In  pursuance  of,  any  laws  of  this  Common- 
wealth. 'Or  .of  the  United  States,  or^  of  any  o.ther  state  or  government,  and  liable 
to  taxation  within  this  Common  wealth,  whether  such  personal  property  be 
owned,  held  or  possegsed  by  such  person  or  perstios,  copartnerships,  unincor- 
porated association,  company.  Joint>stock  company  or  association,  limited  part- 
nership, bank  or  corporation,  in  his.  her,  their  or  Its  CtWn  right,  or  as  active 
trcstee,  agent,  attorney-in-fact  or  in  any  other  capacity  for  the  use,  benefit  or 
advantage  of  any  other  person,  persons,  co-partnerships,  unincorporated  asso- 
ciation, company,  joint-stock  company,  or  association,  limited  partnership! 
bank  or  corporation  is  hereby  made  taxable  annually  for  State  purposes  at  the 
rate  of  four  mills  on  each  dollar  of  the  value  thereof,  and  no  failure  to  assess 
or  return  the  same  shall  discharge  such  owner  or  holder  thereof  .from  liability 
therefore  to  the  Commonwealth,  that  is  to  say: 

"All  mortgages,  all  moneys  owing  by  solvent  debtors,  whether  by  promissory 
note  or  penal  or  singl**  bill,  bond  or  judgment,  all  articles  of  agrreement  and  ac- 
counts bearing  interest;  all  public  loans  whatsoever,  except  those  issued  by  this 
Commonwealth  or  the  United  States,  all  loans  issued  by  or  shares  of  stock  in  any 
tiank,  corporation,  assOCiiliom,  company  or  limited  partnership,  created  or 
formed  under  the  laws  of  this  Commonwealth  or  of  the  United  States  or  of  any 
other  state  or  government,  including  car  trilSt  securities  and  loans  secured  by 
bonds  or  any  other  form  of  certificate  or  evidence  of  Indebtedness,  whether  the 
Interest  be  Included  In  the  principal  of  the  obligation  or  payable  by  the  terms 
thereof,  except  shares  of  stock  In  any  corporation  or  limited  partnership  liable 
to  the  capital  stock  tax  imposed  by  the  twenty- first  section  of  this  act,  or  re- 


IteYed  from  tlie  .piiiymeiit  of  tax  cn  (...^.^jital  stock  by  sali  section;  all  moneys 
loaned  or  InTested  in  oilier  atateS',  territories,  the  district  of  Coluipbla  or  foreign 
countries;  all  other  moneyed  capital  in  the  hands  of  individual  cltisens  of  the 
StUte:  Provided,  Tliat  this  section  shall  not  apply  to  'hank  notes,  or  notes,  dls- 
'Oounted.  or  negotiated,  by  any  bank  or  bankinc  IneUtutlon,  aavlngs  institution 
or  trust  company:  And  provided.  That  the  provisions  of  this  act  shall  not 
apply  to  ballding'  and  loan  asaociationi.'* 

^BtfCtioii  3y  of  the  sthmwe  Act,  provides,  inter  alia,  m  follows: 

"Ttiat  three- fourths  of  the  net  amount  oC  tax  based  on  the  return  of  property 
subject  to  taxatkm  for  State  purpooef  required  to  bti  made  to  and  accepted  by 
the  State  buard  of  reveuue  commiasionerB,  annually,  by  county  commlsilonera 
and  the  board  of  revision  of  tmwem  In  cities  co-extensive  with  counties,  that  is 
collected  and  paid  into  tlie  State  TnnBury  by  a  county,  or  city  co-eztenslve  with 
'%  county,  shall  be  returned  by  the  State  'Treasurer  to  such  county  or  city  go* 
estenatve  n-ith  a  county  for  its  own  uM'  In  payment  of  the  expenses  incurrid  by 
It  In  the  assessment  and  collection  oC  the  said  tax:  Provided,  'That  In  considera- 
tion of  the  return  to  counties,  and  cities  co-extensive  with  counties,  of  the  tax. 
as  afofeaaid,  no  claim  shaQ  made  upon  or  allowed  by  the  Commonweatth  for 
abatemenis,.  tax.  collectors*  commissions,  extraordinary  expenses,  uncoilectible 
taxes  or  for  keeping  a  record  of  Jiidsventa.  and  'mortpices.** 


'The  8tiite  tax.  oa  'periona.!  property  .is  asaesaed  hj  the  County 
Commissioaers  aad  local  asiesaora,  or  t>j  tlie  Board  of  Reyision  of 
Taxes  where  seeli  exista.  Tie  tax  is  paid  to  tlie  County  Treas- 
urer aod  by  liim  paid,  into  tlie  State  Treasury.  The  ;CO.m.mi.s8ion  of 
county  treasurers'  for  tlie  payment  of  tlie  State  tax  on.  persona] 
p*operty  Is  .ized  liy  tlie  following' .Acts.  Acts  of  March  23, 1831,  F. 
L,  p.  2i8;  Act  of  J'une  11,  .1840,  .F.^L.  p.  614.  Tlie  Courts  have  fre- 
quently pa^iied  upon  the  'Coniiai.ssi.on  .allowed  tO"  dty  and  county 
trea.sure«:  ISee  ease  of  Fhiladilpiia  f.  Martin,  125  Fa.,  p.  583;  also 
the  case  of  .FliilaielpMa  v.  M.c.Michael,  208  Fa.,  page  207.  In  the 
.latter  case  the  Supreme  Court  held  that  in.  counties  having  over  one 
hundred  and  ifty  thousand  InhahltantS' the  county  treasurer  is  not 
entitled  to  coaiiaiisBlons  on.  personal  property  tax  or  tax.  on  municipal 
loa.nfl  collected  hy  .him  and  'paid  into  the  State  TreasQ.ry,  while  the 
easi'  of  .Philadelphia  v.  Martin  aho've  referred  to  is  explained  and 
diatiiiguished.. 

The  Act  of  .M.ay  24,  1878,  F.  L.  p.  IMy  provides  that  'perponal  prop- 
erty Buhject  to  taxation  for  State  pur po ws '  shall  be  returned  by 
the  Commissioners  of  the  several  eounties  and  the  Board  of  Bevi- 
slon  of  Taxes,  where  such  exists  to  the  Board  of  Bevenue  Commis- 
sioners. The  Auditor  (leneral,  State  Treasurer  and  Secretary  of 
the  Cominonwealth  cuustitiite  said  Board  of  Bevenue  Commis- 
slonera.  It  is  thc-ir  duty  to  awertain  and  determine  the  fair  and 
just  value  of  personal  property  of  .said  cities  and.  counties  of  this 
Commonwealth  made  taxable  by  "law,  aijustiug  and  equalizing  the 
mmm  m  far  .as  posslhle,  ♦  •  '■♦  •   •  to  make  a  statement  of 


85 


the  same,  assigning  to  each  city  or  county  the  value  of  taxable  per- 
sonal property  therein,  and  the  qnota  of  tax  to  be  raised  therefrom. 
On  the  filing  of  such  statement  in  the  office  of  the  State  Treasurer, 
the  State  Treasurer  is  then  authorized  by  the  Board  of  Bevenue 
Commissioners  to  issue  the  annual  precept  or  demand  for  the  pay- 
ment of  State  tax  on  personal  property  in  each  of  the  counties  of 
this  Commonwealth. 

All  revenue  blanks  needed  for  making  the  assessment  of  personal 
property  subject  to  taxation  for  State  purposes  are  required  to  be 
prepared  and  supplied  by  the  Auditor  General.  The  revenues  de- 
rived by  the  Commonwealth  from  State  tax  on  personal  property 
for  the-  ,pa.:»t:  three  years  were  as  .follows: 

im    $3,176,403  21 

li04.        8,228,297  33 

tm,      3,446,90«  04 

Of  this  amount  there  was  returned  to  the  several  counties  of  the 
Commonwealth  during  the  same  period,  thus  aiding  in  reducing  the 
burden  of  local  taxation,  the  following  amounts; 

11 1  « •  w « <•'  •  'in « It  i  w  #' » M  » « <•  p  • « I*  •  •  ■  tt  w  '<*'  t « •  4  •  '«<  •  *  «<•<  w  t  * »« f  w  <•'•'■•>*  w  f  W'  *  b «'  *  !2f  900 f  572  SH( 
dlflMISif I  ■  «i  I*. « « •  <■  w » i  «#.»>■<•< i'  M ••««#«•• « «. « mm         # *     m «.>  f    2 1 658 $ 39 JUl  OO' 


XIV— TAX  ON  WEITB,.  WILLS,  BBEI>S^,  ETC. 

This  tax  is  collected  as  provided  for  in  the  Act  of  April  6,  ISSO, 
F.  L.  p..  274.  The  tax  on  writs,  wills,  deeds,  etc.,  is  collected  by  the 
Prothonotary,  Begister  of  Wills  and  Becorder  of  Deeds  im  each  of 
the  several  counties.  The  Act  of  April  6,  1830,  provides,  inter  alia, 
as  follows; 

"Section  3.  *  *  *  Tbat  the  prothonot&ries  of  the  courts  of  commoii  pleas 
and  of  the  district  coiirtsC  *  *  *  }  and  the  court  of  nisi  prius  of  this  Com- 
monwealth, shall  demand  and  receive  on  every  original  writ  issued  out  of 
said  courts  (except  the  writ  of  habeas  corpus),  and  on  the  entry  of  every 
amicable  action,  the  mm  of  flfty  isents;  on  every  writ  of  certiorari  lamied  to 
remove  the  proceedings  of  a  Justice  or  Justices  of  the  peace  or  alderman,  the 
sum  of  flfty  cents;  on  every  entry  of  a  Judgment  by  confession  or  otherwise, 
where  suit  has  not  been  previously  commenced,  the  sum  of  fifty  cents;  and  on 
every  ^wnwwript  of  a  Judgment  of  a  Justice  of  the  peace  or  alderman,  the  sum  of 
twenty-five  cents. 

"Section  4.  And  be  it  further  enacted  by  the  authority  aforesaid,  Ttiat  the 
several  recorders  of  deeds  shall  demand  and  receive  for  every  deed,  and  for  very 
mortgage  or  other  instrument  in  writing,  offered  to  be  recorded,  fifty  cents. 

"Section  5.  And  be  it  further  enacted  by  the  authority  aforesaid.  That  the 
several  registers  of  wills  shall  demand  and  receive  for  the  probate  of  a  will  and 
letters  testamentary  thereon,  the  sum  of  fifty  cents,  and  for  granting  letters  of 
administration,  the  sum  of  fifty  cents. 


'WW' 

"Suction  1.  And  H©'  It  fiirtfcer  'Cnactei  hy  the  iiMliority  aforeiuld,  TliaA  In.  Ileii, 
#f  the  tees  :i»w  rwselvaWe  toy  the  Secretary  of  the  CommonW'ealth,  for  the  mm. 
of  the  Commonwealth,  there  nhall  be  demand'Cd  by  and  paid  to'  the  recorders  'Of 
deeds  within  the  'City  of  Phtladelphia  and  of  the  reapeettve  oo'iintles,  upon  the 
isewal  commlsBlona  hereafter  mareed,,  at  or  tefoni'  'the  delivery  thereof,  to  the 
'Several  '©fleers  commissioned,  vis:  On  the  commission  of  •  •  •  health 
ollcera:,,  lasaretto  physician  and  port  physician,  •  •  •on  the  commto- 
aion  of  a  prothonotary,  clerk  of  oyer  and  terminer,  of  quarter  sessions,  of 
orphans'  court  *  '•  •  register  of  wills,  'recorder  of  deeds,  •  •  inter- 
preter of  foreign,  language,  sherlll  of  a  'COunty,  'Sach  the  sum  of  ten  dollars."" 

Tlie  eomniiisioii  allowed  Frothonotarit^s,  KegiBterg  of  Wills  and 
Kerorders  of  Beeds  in  the  sevenil  bounties  for  the  collection  and 
pnyment  of  tax  'On  writs,  wits,  Iwii,  ttc,  is  Med  by  tlie  AC't  0f 
April  0, 183i,  fitection  7,-p,  .1*.  p.  271. 

tie  reTennes  derived  hj  the  Commonwealtli  from  tax  on  writs, 
wills,  deedi,  etc.,  dnrimg  the  past  three  years,  were  as  follows: 

IMS,    •  ■  •  •  «.  ■  V  4  •  •  ■ «:  •  * « •  •  •  ♦  • » » » •  ••••••         •  •  ••••••••  •  >  ■  732  10 

SBOft',   •»»•  t    t  •••»•••■•••••••»*••••••••••••■••••••»•'••'•••••'•■••'•'••  •  180,142 

S^AB,      • » •  •  •  •  •  •  •  *  •  •  •  ••••••  •  • » •  •  •  •  ♦  ♦  •  ♦  •»•••».  ♦  •  •  •  •  •         •  •  •  • » •  •      19©, 858  88 


X¥-^tAX  m  COLlJiTE'BAIi  INHBEIf  ABCB'S, 

■The  Act  of  May  %  1887,  F.  I*  p.  79,  is  a  codiication  .and  re-enact- 
'Ment  'Of  'all  prior  protirions  relative  to  the  tax  on  collateral  inherit- 
aBces.  The  first  section  provides,  inter  alia,  as  follows: 

•TlMt  »M  'estates,  feal,  pc'isonal  and  mixed.,  of  every  Idnd  whatsoever,,  sit- 
liated  within  this  State,  whether  the  person  or  persons  dying  seised  thereof  be 
domiciled  within  or  out  of  this  State,  and  all  such  estates  situated  In  another 
State,  Territory  or  country,  when  the  person,  or  persons,  dying  seized  thereof, 
shall  have  their  domlcil  within  this  Commonwealth,  passing  from  any  person, 
who  may  die  seised  or  possessed  of  such  estates,  either  hy  will,  or  under  the 
intestate  hiws  of  this  State,  or  any  part  of  such  estate,  or  estates,  or  interest 
therein,  transferred  by  deed,  grant,  bargain,  or  sale,  made  or  Intended  to  take 
elfect,  in  possession  or  enjoyment  after  the  death  of  the  grantor,  or  bargainer 
to  any  person  or  personal  or  to  bodies  corporate  or  politic,  in  trust  or  otherwise, 
other  than  to  or  for  the  use  of  father,  mother,  husband,  wife,  children  and  lineal 
descendents  bom  in  hiwful  wedlock,  or  the  wife,  or  widow  of  the  son  of  the  per- 
son dying  seiRd  or  possessed  thereof,  shall  be  and  they  are  hereby  made  sub- 
ject to  a  tax  'Of  'live  dollars  on  every  hundred  dollars  'Of  the  clear  value  'Of  such 
eatmte  'Or  'estates,    •  Provided,  That  no  estkte  which  may  l>e  valued, 

at  a  less  sum,  than  two  hundred,  and  ttfty  d,ollars  shall  be  subject  to  the  duty 
or  't«L,*'' 

Other  Acts  relative  to  col'lateral  inheritance  tax  are  as  follows: 

Act  of  March  5,  19113,  P.  L.  p.  12,  exempting  beqnests  and  devises 
In  trnst  for  the  care  and  preservation  of  burial  lots;  and  the  Act 
'  of  April  22,  1906,  P.  Ii.  p.  2i8,  being  an  Act  to  amend  Section  1  of 
an  Act,  'entitled  "An  Act  to  provide  for  the  better  collection  of  col- 


87 


lateral  inheritance  taxes,  approved  May  6,  A.  D.  1887,"  so  as  to  in- 
clnde  among  the  persons  taking  an  estate  or  any  part  thereof,  to 
whom  the  Act  does  not  apply,  the  children  of  a  former  husband  or 
wife. 

Collateral  Inheritance  Taxes  are  collected  in  this  Commonwealth 
by  the  Register  of  Wills  of  each  county.  The  rate  of  commission 
allowed  Begisters  for  collecting  and  paying  over  collateral  inherit- 
ance tax  is  fixed  by  the  Act  of  May  14,  1891,  P.  L.  p.  S9,  except  in 
cities  of  the  first  class,  where  the  compensation  or  commissions  of 
county  oflficers  acting  as  agents  of  the  CoinmoDwealth  for  the  collec- 
tion of  moneys  shall  not  exceed  the  sum  of  $5,000  during  any  one 
year,  and  any  compensation  or  commission  in  excess  of  that  sum 
which  he  might  otherwise  be  entitled  to  receive  or  retain,  shall  be- 
long to  the  Commonwealth  and  shall  be  returned  to  the  Btate 
Treasurer.  See  Act  of  July  19,  1901,  P.  L,  p.  630.  The  fee  of  the 
appraisers  of  collateral  inheritance  tax  is  fixed  by  the  Act  of  June 
26,  1895,  P.  L.  p.  325.  The  decisions  of  the  Court  relative  to  the  as- 
sessment and  collection  of  collateral  inheritance  tax  are  so  numerous 
that  we  deem  it  best  not  to  consider  them  in  this  statement. 

JUmgmammm  derived  by  the  Commonwealth  from  the  payment  of 
collateral  inheritance  tax  during  the  past  three  years  were  as  fol- 
lows: 

1903  ,        #«••«•■  It-  •'•••''■,•<■'■  w  ■  m  M  m  w  9  •  *  m  *■  §  #  «'  w  #      •  «  «  *  i  m  •  •  •  •  *  •  ■  «  *  w  w  «  w  i  •  •  «  «  •     Sj^X  f  300  y  S34  76 

1904  y       w  p  •  w  w  f «« 41 w  A «.  1^  ■  « w  #  II *  ^  1 ,080 1 57S  08 

1905f         •  «  a  •  »  «  *  •  m-*  «  •  11  •  •  •  •  ■  mm  •  «  »  •  m  •  ■<•«•«.#         l|67Ttl86  48 


XVI— TAX  ON  MUNICIPAL  AND  COUNTY  LOANS. 

The  tax  on  municipal  and  county  loans  is  identical  with  that  of 
corporate  loans  and  are  both  in  character  the  same  as  tax  on  per- 
sonal property,  but  assessed  and  collected  in  a  different  manner. 
This  tax  is  assessed  and  collected  in  pursuance  of  the  following 
Acts:  Act  of  April  29,  1844,  P.  L.  p.  486,  and  Act  of  April  30,  P,  U 
p.  219.  See  also  Act  of  June  1,  1889,  P.  L.  p.  420,  and  the  Act  of 
June  8,  1891,  P.  L.  p.  229.  The  Act  of  April  30, 1864,  P.  L.  p.  219, 
provides,  inter  alia,  as  fO'llows: 

"Section  4.  That  the  treasurer  of  each  county  and  city,  the  burgess  or  other 
chief  officer,  of  each  incorporated  district,  or  borough  of  this  Commonwealth, 
within  ninety  days  after  the  passage  of  this  act,  shall  make  return,  under 
oath,  or  affirmation,  to  the  Auditor  General,  of  the  amount  of  scrip,  bonds  or 
certificates  of  Indebtedness,  outstanding  by  said  county,  city,  district,  borough, 
or  incorporation,  as  the  same  existed  on  the  first  day  of  January,  one  thousand 
elglt  hundred  and  sixty-four,  and  of  each  succeeding  year  thereafter,  together 
with  the  rates  of  interest  thereon,  at  each  of  those  periods,  under  the  penalty 
of  Ave  thonsanil  dollars,  the  amount  to  be  settled  by  the  Auditor  General,  and 
the  amomit  thereof  sued  for,  and  collected,  as  debts  due  by  defaulting  public 


88' 


oilcen  mte  Mllected:  I*rovlded,  Tliai  ■tm  tlie  receipt  of  mI<1  retttrnt,  the  Aiiiltor 
Cl«iier»I  Bliall  prnjeed  to  settle  tlie  iieco'iints  of  eacli.  ootinty,  elty  and  boroush 
with  the  Coinmon wealth,  fix  the  State  tax  due,  and  iinpatd,  and  transmit  notioo 
of  the  antotint,  by  nail,  to  ofltcem  maklniT'  mid  returns^;  and  that  If  the  amount, 
m  found  due,  shall  not  he  paid  within  sixty  days,  the  Attorney  'General  shall 
sue  and  collect  the  'same,  with  Interest,  from  the  date  of  such  settlement;  and 
hereafter,  It  shall  be  the  duty  of  the  treasurer,  of  every  county,  city,  borough, 
■lSA:tlimffpOinited  district,  in  this  Commonwealth  to  deduct  the  said  State  tax, 
nn  payment  of  any  interest,  or  dividend,  on  debts  due  the  county,  city,  borough. 
OT'  incorporated  district,  and  pay  the  same  over  to  the  State  Tr'easurer,  within 
thirty  days  after  the  said  Interest^  or  dividend,  has  fallen  due." 

¥ie  present  rate  of  taxatinn  on  eovntj  and.  munielpil  Imm  ia 
four  mills  upon  tie  nominn!  or  par  Talue  thereof.  Thii  tax  is  col- 
lecteii  hj  the  eltj  and  eouiitj  treasurers  and  by  tbem  paid  into  the 
State  Ttoasurj,,  for  whieli  tiiej  are  allowed  the  same  commission 
m  allowei  tor  the  payment  of  mercamtile  and  other  licenses,  vii: 
Mwe  per  cent,  on  the  irst  |1,,<MMI  of  tax;  one  per  cent,  on  the  second 
flydM^  of  tax,  and  one*hall  ot'oie  per  cent,  on  all  amounts  above 
'P,000  of  tax. 

The  revenues  received:  hy  the  Coniiiioiiwealth  from  tax  on  mn 
'uidpal  and  county  loaaaiurinf  tie  past  three  years  were^  as  follows: 

IIJNMI  ip  41 «. « f  * « «.  1 1» « w « «.  *  w « *  •  «*!■'«'«' « *  If  *  *  •  #  #■  •  • « <»  •  w  <• « *  I*.  4  #  ■  w  t « w « « *  • «  f  T3''ii  HI* 

'''t'iiyiHii  '9171  Riyft'  iiii 


XVII— SALE  'OP  PAMFH:IjfiT  LAWS. 

In  1827  the  'Legfilitnfe  passed  an  Act  directinf '''CJiiinty  '^Freasurers 
to  sell  Gopin  of  the  pamphlet  laws  for  ffty  cents  each.   In  ISiT 
the  8e€:r«liry  of  the  Oommonwealth  was  authoriied  to  sell  them  for 
per  volume.  The  Act  of  May  If,        P.  U  64,  f  mded  tiie  price 

^acisOfdlAg'  to  the  cum^ber  of  pa:geB. 

'The  revenue  is  very  small: 

"I  MM 

Jijflf^ljpiijjgp  n      lUi  Ml'  ilMii  #1  iflii  IN^'  'W  W  iP  'W'  nil  im  HI  iW  MM'  W  4)'       ill  il'  'W'  Ml  ii  'W  H  'W  H  ' 

'  jnn^. ,,,.,,»,.   • 

mm,   

Y  VT  T  ff     "M£Wt*  A  It  V  DTT  HT  f  r*  r^il^MM YOUT A WISI 
Jk  W  M II— "Jl  UFA  AH  1  Mr  V  Mmam.\j  \j\JM.WaLM,W3M\J.S3  Bl» 

By  the  'provisions  of  the  Act  of  Feb.  1%  1873,  P.  L.  36,  the  Gov- 
ernor is  authoriied.  to  appoint  as  many  notaries  public  as  in  his 
judgment  the  interests  of  the  publie  may  require.  Each  appointee 
is  .ref ulred  to  pay  PS:'O0  into  the  State  Treaaury  before  a  commis" 
lion  can.  Issue. 


tm  00 

123  00 


SB 

Receipts  from  this  source  for  the  past  three  years  have  bc^en  as 
follows; 

im,  ...    200  00 

  f.225  00 

• '  ■       18.775  00 


XIX . — LI  C  E.MSE  S. 

MHRCANTII.B  MCENSES. 
(Wholesale  and  Retail.) 

The  first  8(  otioii  of  the  Act  of  May  2, 1899,  P.  L.  p.  184,  provides, 
inter  alia,  as  follows: 

"Bach  retail  vender  of  or  retail  dealer  in  goods,  wares  and  merchandise  shall 
pay  an  annual  mercantile  license  tax  of  two  dollars,  and  all  persons  so  engaged 
shall  pay  one  mill  additional  on  each  dollar  of  the  whole  volume,  gross  of  bust- 
nesa  transacted  annnaly.  Each  wholesale  vender  or  wholesale  dealer  in  goods 
wares  and  merchandise  shall  pay  an  annual  mercantile  license  tax  of  three  dol- 
""^""^  "  one-half  mill  additional  on  each  dollar 

PW*  volume,  gross,  of  husiness  transacted  annually.  Each  dealer  in  or 
vender  of  gQM|wareB  or  merchandise  al  any  exchange  or  board  of  trade  shall 
pay  a  merea^  license  tax  of  twenty^flve  cents  on  each  thousand  dollars  worth 
gross,  of  goods  so  sold." 

Kxcept  in  Philadelphia  City  and  County,  the  County  Treasurer  is 
required  to  add  to  the  license. fee  the  fee  of  the  Mercantile  Ap- 
praiser  and  the  County  Treasurer,  which  fees  are  to  be  collected 
from  the  dealers  themselves,  as  provided  for  in  the  Act  of  1830 
P.  Ii.  p.  391,  and  the  Act  of  1865,  P.  L.  p.  4.  There  are  other  special 
acts  relating  to  Allegheny,  Luzerne  and  Philadelphia  counties. 

The  Act  of  May  2, 1899,  provides  as  follows : 

mir^^'      "^""T  ""^'^  """^^  wares  and 

merchandise,  and  to  no  other  person  or  persons,  .hall  be  talten  under  the  pro- 
visions of  this  act  to  be  wholesalers;  and  all  other  venders  of  or  dealers  k 
goods,  wares  and  merchandise  shall  be  retailers,  and  shall  pay  an  annual  license 
tax  as  provided  in  this  act  for  retailers," 

Ihe  Act  Of  1899  provides  for  tlio  appointment  of  a  Mercantile  Ap^ 
praiser  by  the  County  Commissionei  s  on  or  before  the  30th  day  of 
each  year,  except  in  cities  of  the  first  class,  when  the  Auditor  Gen- 
eral and  treasurer  ^f  the  city  are  authorized  and  required  to  ap- 
P®*»*  ^ve  iigllle  qualified  persons,  all  of  whom  shall  not  be  of 
the  same  political  party  and  the  term  of  office  of  said  appraisers  shall 
ot?  lor  luree  years. 

Section  10  of  the  Act  of  May  2,  1899,  provides  that  "the  rate  of 
commission  allowed  county  or  city  treasurers,  the  fees  collected  for 
the  county  or  city  treasurers  and  mercantile  appraisers,  also  the 


rate  per  mile  ;pili  "iiiercantile  appraisers,  and  all  profisions  of  taw 
witli  referettce  to  the  aivertislHf  of  said  lists,  «liall  'lie  and  remain 
the  same  as  now  ixed  by  existing  law;  and  after  sncli  pnMication 
'Of  advertisement  'Siill  'lia¥e  been  properlj  made,  it  sball  be  tbe  dnty 
of  tie  constable  of  bis  respective  ward,,  district"  or  township  to  com- 
pare the  list,  and'  report  to  the  county  or  city  treasurer  all  omissions 
fO'ind,  and  for  such  service  the  constable  shall  receive  a  fee  of  ifty 
'Cents  for  each  and  every  omissiO'n  so  reported." 

The  wte  of  comnilssiom  allowed  County  or  City  Treasnrert  is 
ixeJ"'by  the  Act  of  April  15, 1834,  F.  L.  p.  544.  The  fees  collected  for 
the  Connty  or  City  Treasurers  and  Mercantile  Appraisers  are  fixed 
by  the  following  Acts:  • 

First:  Pee  for  issuing  licenses  in  all  connties,  except  Allegheny, 
Philadelphia  and  Luierne  eoiiBties.   Sectiom.  %  Act  of  April  7, 1830, 

„  14  p.  mh 

Second:  Fee  for  issuing  a  liceme  In  Allegheny  Connty.  Act  of 
March  24, 1869,  K,  h.  p.  m. 

Third:  Fee  for  issuing  license  in  Philadelphia  City  and  Connty. 
Section  2,  Act  of  April  'IS,  18W,  P.  h,  p.  104. 

'Fourth:  FSw»  for  issuing  a  license  im,  'Llilllie  County.  Section  3, 
Act  of  April  11, 1866,  P.  L.  p.  711, 

Fifth:  The  fees  of  the  'Mercantile  Appraisers  for  appraising,  in 

if* 

all  coanties  except  Philadelphia,  are  toed  by  SectMXB  1,  Act  of  Feb- 
mary  .27,  1865,  P.  p.  4  (Moter-^The  provisions  of  the  Act  of 
.Fehn«i.ry  27,  1865',  were  extended  to  Allegheny  County.  See  Act 
Of'^lliiiih  16, 1867,  P.  L.  p.  482.) 

Sixth :  In  Philadelphia  City  and  County  the  appraiser's  fees  is  62 1-2 
cents:   See  Section  2,  Act  of  April  13, 1866,  P.  L.  p.  104;  also  section 

3,  .Act  of  M,ay  24,  1871,  .P.  Li..  p.    (Kote:— The  fees  of  the  Mer- 

camtile  Appraisers,  except  Philadelphia  City  and  'Oomilj,  are  added 
to  the  cost  of  the  lleense^  and  collected  'by  the  County  l^reamrer  and 

by  him  paid  to  the  Appraiser..  ^See  Section  8,  Act  of  AprH  ikt  1846, 

P.  L.  p.  534:.) 

The  m.i'l.ea.ge'  of  the  Mercantile  Appraiser  is  .paid  by  the  State 
'Treasurer  on  warrant  Irawm  by  the  Auditor  General:   Act  of  1862, 

P.  ^Ij*  'p..  483. 

The  .Att  of  April  20, 1887,  P.  L.  p.  '60,  authorizes  the  publication  of 
the  m.ercantile  list. 

Besides  the  above  acts,  there  are  many  special  acts  relating  to 
'localities'  too  numerous  to  specify  in  a  statement  of  this  kind.  'The 
Act:  'Of  May  2, 18SS,  in  the  m:ain,  carries  machinery  for  the  assess- 
ment and  collection  of  retail  and  wholesale  mercantile  licenses. 

'Tie  revenues  received'  by  the  Commonwealth  for  the  paat  three^ 
years  from'  mercantile  licenses  were  as  follows: 


$1 


letail  Mercantile  Licenses.. 

1903 1  •»».•!. «.»•••»••...•.»•••••.•••.•.•••..•■•.•••••.•••••  1 991  88 

1904 1  ..«..»•••.•«•••••.•.••.••■.•••.••••••■•  t  .••.••■.•.•.■.•••»••••••••.••.• »      6'TT 1 382'  28 

1905|  ».»««.»•.  i  .1  •.»«•.»»•••»  •••»•..•••■.•*•••.•.•••••»•■••*.»••••.••••.•••  •      '680»81fi'  84 

Wholesale  Mercantile  Licenses. 

]ij|SN|K8l|      ^»'«4p»i  *'«jrM*  AH  tt«  mm  •«  •  m  •«  •••••w*»p«*i«i*«  >||i250  f  295  27 

1904 f  t4{»*«aw  »«•»•«••■«■■••       **««  ti  ••••  ••  ••••      2SS y 2 i 5  05 

190S I  **.  »*<••    *  *  •«  •*  i'lttnttwn  »»*»■*•  ••'•'•««*•  i>«i»ii'iih«  m » m  •       «       259  f  73X  02 

.licensee'  for  the  'Sale  of  .spirituous,  malt  or  breW'Cd  liquors  at 
retail,  in  quantities  not  exceeding  one  quart,  are  rated  under  the  Act 
of  June  9,  1891,  P.  L.  p.  248,  as  follows: 

In  Iplip  of  the  First  and  Second  Class,  |1,000;  in  cities  of  the 
Third  Class,  |500;  in  all  other  cities,  |300;  in  boroughs,  |150;  in 
townships,  175. 

From  the  time  of  the  passage  of  the  Act  of  June  9,  1891,  up  until 
the  time  of  the  passage  of  the  Act  of  July  30,  1897,  P.  L.  p.  464,  all 
the  retail  liquor  licenses  were  collected  for  the  use  of  localities  only, 
the  Commonwealth  receiving  no  part  of  the  same. 

The  distribution,  under  the  .Act  of  1891  was  .as  follows: 

The  entire  amount  of  all  licenses  in  cities  of  the  irst  class,  for  the 
use  of  the  city. 

Nine4enth8  of  licenises  in  cities  of  the  second  class,  for  the  use 
of  the  city. 

One-tenth  of  licenses  in  cities  of  the  second  class,  for  the  use  of 
the  county. 

Four-fifths  of  licenses  in  cities  of  the  third  class,  for  the  use  of 

One-if th.  of  licenses  In  cities  of  the  third  class,  for  use  of  county.. 

Two-thirds  of  licenses  in  all  other         for  use  of  cities, 

'One-third'  of  'licenses  in  other  citlesj'''^''iil^^  use  of  county. 

Four-fifths  of  licenses  in  borou{j;hs,  for  use  of  borough. 

One-fifth  of  licenses  in  boroughs,  for  use  of  county. 

Four-fifths  of  licenses  in  townships  for  use  of  township. 

One-fifth  of  licenses  in  townships  for  use  of  county. 

An  approximate  estimate  of  the  ajuount  received  by  local  com- 
munities from  Retail  Liquor  Licenses  amounts  to  more  than  f3,500,- 
000  annually,  thus  relieving  the  burdens  of  local  taxation  by  that 
amount. 

The  Act  of  July  30, 1897,  P.  L.  p.  464,  provided  that  an  additional 
license'  fee,  for  the  use  of  the  Commonwealth,  be  paid,  by  all  retail 
liquor  dealers  as  follows: 


« 


lis 

Cities  of  tlic  Firit.  Sewiiii  Claw,  fl<M);  cities  of  Hie  'ThM 
Ckmif  pO^;  all  otier  cities^.  Pi;  tefoug li%  p§;  town:B]iip8,.  ps. 

tie  amO'Miit  reeeived  by  tlie  Commoiiweaitli  from  retail  liquior 
ittilers  tmicr  tlie  Act  of  ISSf  wtt  as  follows  for  tie  pist  tiree 

'WMMfelflfll  • 

For  tie  jear  Wm,  pi8^iC74;  for  tie  year  1904,  ■Plli,5W.W| 
for  tie  year  ISiS,  pil,tl2 J2. 

Am  a  'Matter  of  reference^  tie  MIowiBg  acts  can  'he  eonsiltei  in 
reference  to  tie  retail  and  wiolesail  liquor  licenses  issued  in  tiis 
Coiiimonwealti:  Acts  of  Marci  11,  1834,  P.  h.  p.  120;  May  8,  1854, 
P.  li.  p:  m;  Marci  31,  185€,  P.  L.  p.,  200:;  Marci  20,  18S8,  P.  L.  p. 
363;  April  14,  18SS1,  P  U  p.  653;  May  7,  1864,  P.  L.  p.  m;  Marci 
.22,  1867,  IK  h.  p.  40;  April  17,  1867,  P.  'h.  p.,  .88;  April  1.2, 1.875^  P.  L. 
p^.  4%  and  May  13,  .1887,  P.  i^.  p.  108. 

.iiaei  'Wiolesale  dealer  in  Tlnons,  spiritnons,  malt  or  ifewed 
.||||i|lini,  or  any  adm.ixtnre  tiereof,  whether  rectifier,  compounder, 
STO'lekeeper  or  agt^pt,  who  has  a  store,  office  or  place  'Of  insiness  in 
tiis  Com.m.oawralt.i,  .siall  pay,  for  tie  mm  of  tie  Oommonwealti., 
an  annual  license  fee  as  .follows: 

In  cities  of  tie  First  and  Second  Glass,  f 1,000;  in  cities  of  the 

Third.  Classi.  and  .other  cities,  pOO-;  .in  'horongis,  poO;.  in  townsiipii 

poo. 

The  above  wiolesale  Uqnor  licenses  are  issmed.  under  'tie  Act  of 
Jttly  80, 18i7,  P.  L.  p.  464.  The  other  cities  referred  to  in  the  Act 
of  1807  are  Parker  City,  Lock  Haven  and.  Monongahela  City.  (See 
«]Hnion  of  Attorney  -General,  March  1, 1880.) 

All  of  tie  .license  fees  ieretof ore  .fixed,  and  regulated  siall  be  col- 
.lected,  by  tie  treasurer  of  tie  proper  county  for  tie  use  of  the  Oom- 
''Monwealtb  .and  siall  'be  pi.id  by  'tie  Couu'ty  Treasurer  to  'tie  .litate 
'Treasurer  witiin  ninety"  days  from  the  da'te  of  receipt  tiereof,  ex- 
■cept  in  tie  case  of  brewers''  licenses  i8.sued  by  tie  BtaieT^sHMr 
as  provided  for  in  Section  1  of  tie  Act  of  July  30, 1807. 

Both  retail  and Wholesale  liquor  licenses  are  issued  by  tie  Court 
of  Q'uarter  Bessions  of  'eeci  county,  .as  pronded  for  in  tie  several 
acti.  Bee  Acts  of  May  24,  .1887,  P..  I*  p.  104,  and  Act  of  June  0, 1801, 
P..  Ia  'Pw  267.. 

Tie  revenues  derived  by  tie  Oommonwealth  from  the  whole- 
Mle  'liquor  licenses  for  the  past  tiree  years  were  as  follows: 

.jt'S'O'S'  I  w  *  ■ « •  i' « •  •  «<  >■  <w  *  *'  ii » >■  ■  I*  Ilk  w  •  *  w  • « ■  il|EI6i>''!]k'0  $■  IjSBid  !3i!li 

Jl!flNI4;f  • » i<  it  •  '•<  t-  •  I*  •  •  •  •  •< »'  i  <•<•.•  •  wi  •  «i  «'  «<  *  u  wi  <Hi  w  #  H "  «i  <*  m- « #.  <•        *.*•*•»•«*  w  •  I*      K''lii3 1 90 


03 


BREWERS  AND  DISTILLERS. 
(See  alBo  Liquor  Licenses.) 

Tie  Act  of  July  30, 1807,  P.  L.  464,  provides  that  all  •  •  ♦  *  • 
brewers,  distillers,  •  •  ♦  ♦  •  itvfng  stores  or  oflfices  within 
this  Oommonweiilth,  dealiag  in  intoxicating  liquors,  either  spiritu- 
ous, vinous,  malt  or  brewed,  shall  pay  for  the  use  of  the  Common- 
wealth, for  each  separate  «tore,  brewery  or  distillery  ♦  •  •  »  ♦ 
an  annual  license  fee.  This  is  regulated  according  to  the  produc- 
tion In  barrels  for  the  previous  year,  varying  from  |250  to  f 6,000 
for  brewers,  and  from  flOO  to  |2,000  for  distillers.  New  breweries 
and  distillers  pay  a  license  fee  of  |1,000  for  the  first  year. 

The  amount  received  during  the  past  three  years  from  the  above 
sources  is  as  follows: 

Breweries. 


^^^»   $26t,f)14  00 

^^^^ '   ■•■•*••*••♦»•*•*•••••••••.■..•.••.■..».•••.»•.•,.,,,,,,  288 , 003  00 

 ,,  . . ,  274, 104,  '00 

Distillers. 

•  *   |43 , 501  00 

1904,                                                                                _  51,506  00 

 ■••     55,619  00 


BOTTLERS'  LICENSES. 
(See  Liquor  Licenses.) 
Section  1  of  the  Act  of  July  30,  1897,  P.  L,  464,  provides  that 
each  bottler  or  bottling  establishment  shall  pay  an  annual  license 
fee,  graded  according  to  location  in  a  city,  borongh  or  township,  pay- 
able as  follows: 

Class  1,  in  First  Class  city,  |50O;  class  2,  in  Second  Class  cities, 
1500;  class  3,  all  other  cities,  |350;  class  4,  in  boroughs,  |250;  class 
5,  in  townships,  |m. 

.Eevenne  from  this  source  for  the  past  three  yeara. 

1904 

■»«"C^.,    ••«.  ,         ,  .  ,  .  ,   n  «,  , 

1906,  ...»........,...,.,,,,,,„. 


I1S7.226  00 
158, S90  00 
89,241  00 


BILLIARD,  FOOL  TABLE,  OR  NINE  OR  TEN  PIN  LICENSBS. 

The  following  are  the  principal  acts  regulating  the  payment  of  a 
license  fee  for  keeping  an  establishment  where  billiards^  f>ool,  nine 
or  ten  pins  are  played:  May  15,  1850,  P.  L.  7T2;  April  14,  1851,  P.  L. 
570.  There  are  also  a  number  of  sjiecial  acts  limited  to  certain  local- 
ities. The  fee  is  usually  regulated  by  the  number  of  tables  or  alleys, 


u 

at  tie  rate  of  PO  for  the  irst  tatile  m  alleys  aii.d  flO  for  eaeli  ad- 

'iitioaal,  tloog to  in  io»e  localities  it  it  ixei  at  a  certala  mm,  'per 

'inoatli. 

For  tie  pist  three  years  tie  revemrae  has  lieen  ai  followi: 

"IMI,,.   . .... . « • . .  •  < .  •  •  •  •  •  •  t ..  •   •  •  •  •      ■l®^ » 853  00 

mm   ntt-t  fifk 

""tl®4|.  .............•.•.••«•••<•••••••••*■•■•••■•'  •  *  *  I  I  ,  lOl  w 

IMSt  -  - . .  f  •  •  •  •  •  ♦ .  •  ♦  •   "  .  - . . .  •       91 1 773  00 

..mill' 

BftOKUmS'  ■LICENSES, 

^eectioa  ?  of  ttoe  Act  of  June  7, 1!I01,  F.  L.  534,  amending  the  Act 
of  May  1%  18BD,,  P-  L.  TB,  proviies  that  merchandise  brokers  and 
;real  estate  brokers  shall  'be  reqnired  to  imy  an  annnal  license  fee  of 
three  per  cmtnm  wpon  their  anaial  receipts  for  the  nse  of  the  Com- 
Monwealth.  'This  is  assessed,  by  the  apprai'ser  of  mercantile  taxes. 

fhe  proviMoiis  of  the  Act  of  April  14,  1905,  P.  L.  161,  makes  all 
merchanilie  brokers  and  real  estate  brokers  ,l,ia,Me  for  the  license 
tam,  whether  persons,  irms,  or  corporations., 

th  revenne  from,  brokers'  licenses  for  the,  past  three  years  has 
been  I 

CSfi  261  00 

IMIt  ,. . - ,. . *,,. »•    •  •         •  •      "  ..,..•,.»•••••••••••••••••••'•••* 

'tM,  .,. ,. . *  •    38,207  00 

IM,     ,  •  45,143  00 

,A,UCTIOMMi::Rff  UCBNSBS.  * 

The  Act  of  Jnne  ,211,  18T3,  P.  L.  1814,  P.  332,  directed  that  anc- 
tioneers  shall  he  rated  with  merchandise  brokers,  and  'pay  a  'license 
tax  similar  to  that  .jiid  by  said  brokers,  and  no  other.  The  Act 
provided  that  the  llcenie  fee  for  Philadelphia  should  not  be  less 
than  pW.  The  Act  of  Jnne  7, 1901,  P.  L.  534,  amendingr  the  Act  of 
May  15, 1,880,  provided,  that  merchandi,se  brokers  pay  a  license  fee  for 
tie  nse  of  the  Common wealtl,,  at  the  rate  of  three  per  centam  npon 
their  annnal  receipts. 

The  provisions  of  the  Act  «f  April  14,  1905',  P.  I*.  ISl,  make  all 
merchandise  brokers  and  real  estate  brokers  liable  for  the  license 
tax,  whether  persons,  .irms,  or  corporations. 

For  the  past  three  years  tie  «tiite  has  received  from  this  source,: 

IfW.,  ,  tlf»2l2  ®i 

IIW,  ■  •       H.'BSl  90 

IK  IMl  Hn  "*" 

IMi,,   ....  . .......     -  •  .........  .   '  •  •  •■•  •         Mm.»^r*m  w 


rawwams*  and  hawkers*  license. 
The  Treasurers  are  authorized  to  issue  licenses  to  peddhrs  and 
lawkers,  wiolesa,le  and  retail.  Th  original  act  was  passed  on  April 


95 


2,  1830,  P.  L.  147,  for  retailers,  and  April  16,  1840,  for  wholesalers- 
There  are  so  many  special  acts,  applying  to  certain  localities,  that 
they  cannot  be  enumerated  here.  The  general  act  now  in  force  is 
that  of  June  14, 1001,  P.  L.  563,  to  which  reference  is  made. 

The  revenue  for  three  years  past  has  been  as  follows: 

1903,  ^ .       14,899  00 

1904 ,   „ ,         6, 111  00 

 , . . .,.  0,5SS  00 

SOLDIERS'  LICENSE  TO  HAWK  AND  PEDDLE. 

The  Act  of  June  0, 1801,  P.  L,  250,  amending  the  Act  of  April  8, 
1867,  P.  L.  50,  provides  the  method  of  obtaining  a  soldiers'  license. 
The  requirements  are  as  follows: 

Must  be  a  resident  of  the  State. 

Must  be  suffering  from  disability,  the  result  of  wounds  or  disease 
contracted  while  in  the  military  or  naval  service  of  the  United 
States,  and  unable  to  procure  a  livelihood  by  manual  labor. 

(\rtifieate  from  an  examining  surgeon  of  the  United  States  (see 
Section  2),  or  pension  certificate. 

Certificate  from  the  Prothonotary  of  any  county  in  the  State  that 
he  has  filed  in  said  office,  an  affidavit  that  he  is  the  owner  of  the 
goods,  etc.,  he  intends  to  sell. 

That  the  aforesaid  certificates  with  his  discharge  from  military 
service,  shall  be  conclusive  evidence  of  his  rights  to  the  benefits  of 
the  above  Act. 

Obviously,  there  is  no  revenue  from  this. 

LICBNSBfi  FOR  THBATBE,  CIRCUS.  MUSEUMS,  ETC. 

Licenses  for  theatres,  circuses,  museums,  etc.,  were  first  provided 
for  by  the  Act  of  April  16,  1845,  P.  L.  533.  This  was  amended  by 
the  Act  of  May  15,  1850,  P.  L.  773,  while  the  Act  of  April  14, 1851, 
P.  L.  58(i,  made  provisions  for  the  payment  of  an  annual  license  fee 
of  |1,(K)0  for  the  whole  State.  The  Act  in  force  at  present  is  that 
of  June  ,24, 1806,  P.  L,  240. 

From  this  source  the  revenue  has  been  as  follows: 

•  •   $16, 877  00 

    16,743  00 

Mtli.    ...............  . .  ,   ,   21,55«  00 

HATING  HOU,SB  LICBNSR 

Under  the  Act  of  April  10,  1840,  P.  L.  574,  eating  houses,  restau- 
rants and  oyster  cellars  must  be  licensed  by  the  County  Treasurer, 
the  keepers  to  pay  for  tlu^  license  according  to  the  sales.  The  fee 
varies  from  f5.W>  to  #200.00; 


Ib  f  anoftiiee'  of  mm.  of  iaion  of  the  Attorney  Generiil,  niereautile 
afpraiterg  mm  Instrnctei  lieresfter  to  aaeertain  m4  mwm'm  all 
oV'BfYi  of  ettting  lioiiMeg,''''re'Statiratttt,  oyster  saloons^  etc.,  not  selling 
•plritnons,  vinous,  malt  or  breu'ei.  liquors,  under  tlie  heading  *'Kat- 
Ing  Houses,  etc.,  Licenses/''  according  to  the  reqnirements  of  sections 
2i*23'  of  the  ahove  named,  Act. 

For  the  .past  three  years  the  revenne  from  this  sonrce  has  be«n: 

$u»m  m 
m,m  m 

18 » Ml  00 


XX— TA:X  01  QMOBB  KECBIPTO'  OP  BAIKERS  AN©,,* 

n  i>'#w  VD  fii 
nilVlkJattto. 

The  Act  of  Jnne  2T,  18®5,  P.  reqnires  every  stockbroker, 

hill  broker,  exchange  broker  and  private  banker  to  make  report  to 
the  Andit©!?  General,  giving  certain  information  and  prescribing  a 
penalty  Uf  ■il,0(IO  for  failure  to  comply  with  the  Act.  This  Act  was 
nmenied  by  the  Act  of  Jnne  18,  ISfl,  R  Ii..55&,  requiring  the  filing 
of  an  annual  report  by  every  stock,  bill,  exchange  and  merchandise 
•  broker,  and  private  banker,  and  the  payment  of  one  ;pef  centum  of 
the  aggregate  annonnt  of  grass  receipts,  for  the  nse'  of  the  Common* 
wealtli. 

For  the  .past  three  years  the  revenue  has  been  as  follows: 

IMHt  » « •  •  •  •  •  •  •  • .  •  1  •  •  •  •  •■  * » •  •  •  •    •»••••  • » •  • . 

IMMif  • » *.  •  •  •  •  •<  • « •  •  •  • » •  •  •  •  •  •  •  •  •••••*  •  * «, * .  •  •  • 

!tM6t  « ■  •  a  •  ■*  •  •  *  •  •  •  •  •  •  •  •  •  •  •  • « •  •  •  •*•■•*•••• 


tSS.SM  00 
39.352  00 
-41*597  00 


XXI— TAX  ON  SALli  OF  FEHTILIZERS. 

This  tax  was  first  imposed  by  fiectiori 1  of  the  Act  of  June  28, 1879, 
I».  |j.  1811,  mm4  was  paid  to  the  fecre^ary  of  the  Commonwealth.  By 
him  it  was  paid  into  the  State  Tre  asury  and  from  there  it  was  paid  to 
the  Secretary  of  Agriculture.  - ,  The  present  Act  was  passed  March  25, 
1S01,  P.  L.  SI,  and  fixes  the  tmx  on  the  amount  of  fertilizer  sold 
within  the  State  for  the  prerious  year.  If  no  sales  were  made,  the 
tax  is  ifteen  iollars. 

The  revenue  from  ;8ales  of  fertiliaers  for  the  past  threis  years  has 
been  * 

1903 ,  •  •  •  *  •  •  •  •  • « •  •  i  •  •  •  •  •  •  •  • 

19IMf  •  • .  ■  •  ■  •  #  ••■■<••  •  •  •<  •  t  •  •  • 

ttiHS'ii:  •  •  •  •  •*••♦♦•••••■•  •  ■■  •  •  •  •  • 


|19»015  00 
19.020  00 
19fltl0  00 


XXll— FINES  AND  PENALTIES. 

Acts  imposing  fines  and  penalties  are  so  numerous  and  the 
amount  of  revenue  received  comparatively  small,  that  it  is  deemed 
inexpedient  to  enumerate  them. 

The  revenue  from  this  source  for  the  last  three  years  has  been: 

1903.  1904.  1905. 

y Jiiii€f I  • « V'  1 « « « i  •  •  i  ■!  •  ■««#•#«'•*'•  *•■•••  jM^:  f  'jj' fit'  p  0S^12»       '(jjMSHi^i  CWMJ' 

FlI^Il&illirlCMBii     *  *  t  •  «<     •  W<  ■  «  «  *  a  *  i  «  9  9  i'  f  «['  1  tt  *  «  «      t  «  •  •  f '  <i»      n  *      »  1  *  •     «  "t'B'  !l88  9  m  m  *  m  w  m  ■ 


XXIII— BEFUNDED  CASH. 

Act  of  the  Legislature  appropriating  money  for  any  purpose,  gen- 
eral or  S'pecial,  designate  a  specific  amount,  '^'or'  so  much  thereof  as 
may  be  necessary."  Any  unexpended  balance  must  be  returned  t# 
the  State  Treasury.  Should  an  appropriation  remain  two  years 
without  having  any  part  of  it  drawn,  it  is  regarded  as  having  merged 
•  into  the  State  Treasury, 

The  revenue  from  this  source  for  the  last  three  years  has  been: 

XSI^04|.  w  *     w  H  ■#««•'•  4  •  w « V  M        w  ■••«  w     w  ••■«•»««•■  •  20 1 '^1^93  00' 

JtOOfi'li      t  •  »  *      •  f  •  w      m  •  B  9  •  *  ■  •  if  i  mm      «  «      •  «'  •  a  WW  i  w  W'  «  «  wi  w  «  w  wtaiw.  •*•*!•<•  <w»i|.  ifi  33  :§  ■lITiB'  00 

XXIV— FBIJS  OP  PUBLIC  OFFICERS. 

If 

The  first  Act  of  Assembly  upon  the  subject  of  fees  of  officers  and 
others  was  that  of  March  10,  1810,  P.  L.  79,  which  provided  that 

certain  oflBcers,  naming  them,  should  keep  an  accurate  account  of 
all  fees  received,  and  "whenever  the  amount  of  any  of  said  accounts 
shall  exceed  the  sum  of  |1,500,  the  Auditor  General  shall  charge 
the  said  officers  respectively  with  fifty  per  cent,  on  the  amount  of 
such  excess,  which  sum,  so  charged,  shall  be  paid  by  them  into  the 
State  Treasury  for  the  use  of  the  Commonwealth." 

The  Act  of  April  2, 1868,  P.  L.  11,  amending  said  Act  made  certain 
provisions  regarding  the  payment  of  excess  fees  into  the  State 
Treasury.  Numerous  questions  arose  regarding  fees  and  who  were 
entitled  to  retain  them,  and  an  opinion  was  rendered  by  the  At- 
torney OeneraFs  Department  on  April  5,  1803,  which- cleared -up 
some  of  the  difficult  points. 

Some  of  the  acts  referring  to  fees  are  as  follows:  April  5,  1842, 
P.  L.  236;  April  21, 1846,  F.  h.  415;  April  2, 1868,  P.  h,  11;  April  6, 
7    ■■■ 


Hfi 

Tip 


1871,  P.  I4  m;  May  %  1874,  P.  L.  125;  lliinii  81, 1876,  P.  h.  IE; 
June  12, 1878,  P.  L.  187;  March  6, 1892,  P.  L,  208. 

Bmiag  recent  years  the  receipt*  from  fees  of  office  were  largely,  If 
mm  altogetlier,  received  from  tie  following  'Offieials:  .Secretary  of 
State,  Inmmnce'  Cooiiiiiaioner,  Attorney  General,  Auditor  General, 
Secfetaty  of  Internal  Atairi  and  Health  Officer  of  Philadelphia! 
mm  tmi,  connty  officers.  Mve  ftot  been  required  to  pay  excess  fees 
into  the  -State  Treasury. 

The  Act  of  Jane  3,  1885,  P.  L,  »,  provided  for  the  payment  of 
moneys  into  the  State  Treasury  by  State  officers,  agents  and  em- 
ployes  receiving  fees,  etc.,  distin^guishing  between,  those  collected 
for  their  own  use  and  those  collected  for  the  use  of  the  Common, 
wealth.  Under  tie  Acts  of  1905  and  mm,  all  State  officials  are  re- 
fulred  to  pay  into  the  State  Treasury  all  fees,  percentages  and  com- 
miiaions,  so  that  the  income  from  thia  source  will  be  materially 
.rednced* 


For  tile  part  three  yean  the  receipte  Anmh  fees  of  office  have  been 
H  follows: 

m^.^.  * • , ,  • . , . , , „ . „ ,, .  , ,  „ ,  „ , ,  „ ,  „ ,  ^  ^ , ,  ^  ^  ^  ^  ^  *,..,.,., , , ,  ,|ISl. 78S'  M 
M9mt..  . . . . . . , , . . . ♦ . . . . „ , ,,, ,  „ . . , , , . , , . , , .,,,,,„,,,,,  ,  ^ ,,,,,,  ^  ^     218,'M  M 


* 


171  ,.IS4  m 


tie  iret  Act  providing  for  the  escheat  of  property  in  Pennsyl- 
vania was  approved  September  29, 1787,  M  Smith's  Laws,  425.  - 

The  second  section  of  that  Act  provided  that  if  any  person,  who  at 
tie  time  of  iia  or  ier  deati  was  seined  or  possessed  of  any  real  or 
pemonal  'estate  witiin  tiis  Commonwealth,  die  intestate,  without 
idm  or  inown  kindred,  such  estate  shall  escheat  to  the  Common- 
Wialti,  subject  to  all  legal  demands  on  the  same;  and  the  same  Act 
In  Sections  4  and  5  provide  for  the  diaposal  of  tie  property  so  efr 
cieated.  The  Act  also  provides  for  tie  escieat  upon  forfeiture 
upon,  attaint. 

Tie  Act  of  Marei  27, 1821, 8  Smiti's  Laws  2i7,  makes  the  Auditor 
General,  Escheator  General  and  anthoriies  him  to  appoint  a  deputy 
Bee  ahMi  the  following  acts:  April  6, 1838,  P.  L.  167;  April  26,  1865^ 
P.  %.  «»;  June  27, 1864,  P.  L.  951;  April  17, 1869,  P.  L.  71.  Ako  act 
of  May  29,  1889,  P.  L.  395.  The  act  in  fo^rce  at  the  present  time  is 
toO'  voluminous  to  ;present  in,,  this  volume.  It  was  approved  Mav  2, 

^ooif,    ^  MM  mi* 

Wm  information  as  to  tie  escheating  of  unclaimed  dividends, 
pmlts,  deposits,  etc.,  in  banks,  savings  Inatitntions,  etc.,  reference 


* 


m 

may  be  had  to  Act  of  March  6, 1847,  P.  L.  222,  and  Act  of  April  16| 
1850,  P-  L.  495. 

The  revenue  from  escheats  is  small,  that  for  tie  last  three  years 

'being: 

1903y   ♦«»•....».«•»«.»«*»»»  i»  ».•»»».•  f  ••••••.•»•••••■••  t  ••»••••■•••••         ^5'» 048  00 

•*«»••.»»»••»..»»•••••••••••.••»••••••,••••••••••••.•••••••.•       18i667  00 

1B06,   ,.t  .*.««»«■»,.«■♦.»•».•»»•••...••  f  f  •••».  •  00 


XXVI— TAX  OH  GBOSS  RECEIPTS  OF  NOTARIES  PUBLIC. 

This  tax  is  imposed  by  Act  of  May  20, 1865,  P.  L.  846,  and  applies 
only  to  Notaries  Public  of  the  City  of  Philadelphia.  By  its  provi- 
sions such  officers  are  allowed  to  increase  their  fees  fifty  per  centum 
over  the  then  legal  fees,  and  required  to  pay  into  the  State  Treas- 
ury on  Dec.  Slst  each  year,  ive  pep-  centum  of  the  gross  amount  of 
his  or  ier  'receipts.  • 

For  the  past  three  years  the  State  has  received  the  following 
amounts: 

1903|.  '•••**«•*«.••  •  *  ••*•••  •«••«'•.>  ^  ••.•«•••» « •  ■ 

190S'f  «*••«•'■*.•<•*  1 1  •**•*•••>  t  t « t  »•**•■••»  t «'«.  • 


|4  ,  07«l  00 
4,lli  00 


XXVII— BONDS  OF  ALLEGHENY  VALLBY  B.  B.  00. 

A  brief  history  of  these  bonds  may  prove  interesting. 

The  Commonwealth  of  Pennsylvania,  in  pursurance  of  the  Act  of 
April  21, 1858,  P.  L.  414,  sold  to  the  Sunbury  &  Erie  Railroad  Com- 
pany  (now  the  Philadelphia  &  Erie),  part  of  the  Public  Works,  con- 
sisting of  the  Delaware  Division,  the  liower  North  Branch  Division, 
the  Upper  North  Branci  Division,  of  the  Pennsylvania  Canal,  for 
tie  sum  of  |3,5O0,O9O  in  mortgage  bonds. 

These  divisions  were  a  part  of  the  great  internal  improvements, 
which  had  cost  the  State  upwards  of  |75,000,000,  and  which  were 
sold  for  f 11,000,000.  The  State  at  this  time  (1858)  had  a  debt  of 
upwards  of  |38,000,000,  nearly  one-lialf  of  which  was  over-due. 

The  proceeds  of  tie  sale  of  tie  Public  Works  were  to  be  paid  into 
tie  Sinking  Fund,  which  was  established  in  1849.  The  Canal  Com* 
missions  believing  the  original  Act  authorizing  the  sale  of  tie 
Public  Works  of  May  16, 1857,  to  be  unconstitutional,  applied  for  an 
injunction  to  restrain  the  sale.  Tlie  "Supreme  Court  held  that  the 
part  of  the  Act  requiring  a  certain  bidder  to  pay  |1,500,000  more 
than  any  otier,  and  releasing  it  from  certain  'taxes  was^  uncon- 


■titntional  and  imed  an  injaoctloii  fntraintaig  aaid  bidder  from 
bidding  at  the  sale. 

Tlie  Governor,  in  pnrraance  of  the  Act,  fixed  a  day  for  the  sale  of 
the  Wertera  Wvirion,  and  the  Pennsylvania  Bailroad  Company  be 
euae  the  porchafiers  for  the  anm  of  |7,500,000.   This  with  the 
amount  received  from  the  Sanbory  &  Erie  B  B  S3  50A  (Xiit  m<iH» 
the  111,000,000.  ' 

Owernor  Pollock,  in  hw  annual  mesBage,  congratiilatei  the'" 
people  upon  their  release  fp0iii  till  tpwble,,  ani  'nalil  further  "that 
the  proppietj  of  tepiinttog  the  fitate  from  the  care  and  control  of 

tie  pnhlie  wmrM  it  not  onlj  eyident  to  all  who  has  given  the  

•ttiject  a  candid  and  Impartial  con«ideration,  but  the  necessity  is 
clea'riy  eslablished  by  the  Msto,ry  of  their  contraction  and  manage. 

Of  the  13,500,000  of  mortgage  bonds  of  the  Philadelphia  &  Erie 
M.  Co.,  the  consideration  for  the  canals  pnrchaged,  under  the  Act 
M  1858,  which  had  been  exchanged  for  m  bondt  of  |100,000  at  five 
cent  each  of  the  Allegheny  Valley  R,  R.  Co.,  m  pursnance  of  an 
Act  of  April  1,  1869,  P.  L.  730,  the  Commonwealth  now  owns  and 
holds  3  bonds  of  |100,000  each,  one  of  which  is  payable  on  the  irst 
of  January  .of  each  year,  mis,,  with  the  interest  received,  Is  placed 
la  the  Sinkiiig  :FQBd. 

The  wenne  from  this:  sooree  for  the  pait  threC'  years  has  been: 

  ..,     .|I32,500  00 

liil:,      ^   ■127, 500  00 

iiii,  ............,*..,„....,   ..............,♦.,,.,...,..,„    iM,m  m 


XXVIII— AMN'UITY  FOl  BI,GHT  OF  WAT. 

Act  •Mareh  26,  184«,  ,P.  U  tf§,  authorized  the  New  York 
and  Lake  Erie  (now  the  Erie)  Railroad  Company,  to  construct  a 
jwrtion  of  its  line  through  Pik^  |^puoty,  and  for  this  privilege  the 
Company  is  required,  to  .pay.  annually  into  the  .State  Treasury  the 
sum  of  tl§,m  The  Act  of  May  1.1,  18110,  P.,  L.  ,289,  provided  for 
the  dlBtri.bution  of  the  above  .amount  between  the  counties  through 
'Witieh,  the  .Erie's  lines  pa.'B9,  in  proportion  to  the  assessed  value  of 
..real  estate. 


XXI.X— OLEOMARGARINE  LICENSES, 

me  Act  of  May  S,  1.8M',  P.  L..  241,  now  in  force,  provides  for  the 
payment  of  a  license  fee  by  those  manufacturing  or  dealing  in 
oleomargarine,  butterine  or  any  similar  substance.  It  is  payable 
per  annum,  .as  follows:  .Manufacturers,  |1,000;  wholesale  dealers, 


101 


pOO;  retailers,  |100;  restaurant  or  hotel  keeper,  fSO;  boarding- 
house  ke«|ier,  flO.  Certain  restrictions  are  made  as  to  sale  and 
a  penalty  provided  for  violation  of  any  of  the  provisions  of  the  Act. 
See  also  Act  of  May  29,  1901,  P.  L.  327. 

The  most  important  decision  in  connection  with  oleomargarine 
licenses  is  found  in  the  case  of  the  Commonwealth  v.  McCann,  14 
Pa.,  Superior  Court  reports,  221.  The  judgment  was  affirmed  by 
the  Supreme  Court.   See  198  Pa.,  fitate  reports,  509. 

For  the  past  three  years  the  revenue  from  this  source  has  been: 

1903 1  ...«•»»..*••.»•..•.•..••.«.•.••*»•.•.•••..•*•.••.•.•.♦•••••.•.•.•.••».•■••      J38f  296.  00 

1.904  f    *..«.•■  ...p.  ..•<•«.*.*  .***.«        « k.f*  .p.....     ...a..        31 , 294  00 

1906.)  ...*».»»....  ...pp. .».«,.  »t«,i«#»p. .»«..••»..  pp.. ••...•••»..•.•.»       26f  707  00 

XXX— RENOVATED  BUTTER  LICENSES. 

Under  the  provisions  of  Section  2  of  the  Act  of  July  10, 1901,  P. 
L.  643,  a  license  Is  re<|uired  by  persons,  firms,  or  corporations  de- 
siring to  engage  in  the  manufacture  or  sale  of  "renovated  butter," 
the  license  to  be  procurred  from  the  Department  of  Agriculture. 
The  annual  fees  are  as  follows:  Manufacturer,  f 1,000;  wholesale 
dealer,  |500;  retailer,  flOO;  keeper  of  restaurant,  dining-room  or 
hotel,  |50;  boarding-housekeeper,  tlO.  •  •  • 

From  this  source  there  was  received  for  the  past  three  years 
these  amounls: 

JjiiflNQlS i,                       « t'l  #*■•<■#  t  *  *  It.  •#*„##■•'  f    i    i  1 1  !■  ■••»•.»•#••••••••  #  1^225  00 

!ESCHt|^  •  •  *  *  ■  • » ■  mm  ■'*«*•« » i  •  w  <i                  •  •  *  *  ■  k  «*«««•'■»■•  ■  'jjltf  033  00 

Jli9lilGil<p',       Hi  *  iM  a  mm  mm  •  it<  it  •  •  w  •  m-  m  •  •  *  mm  m  *  •  m  m.  •«  w<  .n.  •*••«•*.■•«  m  »«■•  a  ««  w  w  ■  SJSCil''  CNH 


.JkJk.A.1  J?  li3l3.1J3i  VJ  JUH^JijiN  O HcO. 

The  Act  of  May  29,  1901,  P.  L.  335,  requires  the  paymefit  of  a 
license  fee  taf  fishing  in  any  lake  over  which  the  Commonwealth 
has  jurisdiction.  This  fee,  which  is  paid  into  the  hands  of  the  Fish 
Commissioner,  is  regulated  by  the  nature  of  the  device  used  by  the 
fishermen  and  the  size  of  the  boat.  The  revenue  is  small,  the 
amO'Unt  for  the  past  three  vears  'beinir  .as  follo'ws': 

1903   12.818  00 

1904    '..   3,303  00 

IdOSi  I      mmmMmmmm<»»mm'mmmm»mmmmm'mm*mmmmmmm»»»mmmmmmm»mmmmmm»mmmmm:mmmm  3f  032  00 

XXXII— HUNTING  LICENSES. 

The  Act  of  April  14, 1903,  P.  L.  178,  requires  the  paym.ettt  of  a  fee 
of  ten.  dollars  as  a  license  fee  by  every  non-resident,  and  every 


m 


iiniiatiiraiiRd,  foreign-born  rwiient  of  thm  State,  pro^poaing  to  hunt 
Im  my  pirt  of  the  Com»omwealt.li,  Tlii«  Is  paM,  to  tie  Treasurer 
of  tie  cuttiity  wierc'  tie  applicant  wiaiea  to  innt,,  wio  is  authorized 
to  issue  the  eertiieate.  Tie  licenBe  is  not  transferaWe  and  m  good 
mlj  dndng  tie  legal  season,  wien  game  may  legally  be  killed. 

Tie  amount  reeeived  is  small  and  can  never  reach  large  flgurei. 
PfMr  tile  past  three  years  it  has  been  as  follows: 

imi..  .,.....,.,.„,,  ,  ,. —  ,  ^ ^       im  00 

^im*    . , . . . . * ......„, ,,.  „, . . — , . . „.,.„,.,.,,.,..,,  iMm 

mm,  ....■............,.,„,,..,..„,,„.,,,..,.,,  ,  ,,.,.,..„.        1,024  # 


XXXIIl— SALE:  OF  LAMI>a  . 

tie  feireniie  from  this  source  is  smalL  The  Act  of  May  1864, 
P.  L.  974,  directed. the  Surveyor  General  to  make  a  list  of  all  lands 
■apatented  and  proceed  against;  delinf  iients. 

Tie  Act  of  April  14,  1874,  P.  L.  58,  provided  for  tin  lisuing  of 
irarnintB  to  survey  any  vacant  lands.  This  Act  was  amended  by 
tie  Act  of  April  23,  IMi,  P.  L.  46,  now  in  force,  which  provides  for 
tie  tening  of  warraal%  etc.  The  price  per  acre  varies  according 
to  location  of  land,  the  mjority  of  it  selling  at  PS,67  per  hundred 
ftcreik. 

The  rmmm  from  Mle  of  iandi  for  the  past  three  years  has  been 
as  Miows: 

ISiSI.,  . .  — .,.....,„,  ...,..,,,,..,.„ ,.,„.,.,  , ,  ,,, , , „ ^       'IS, 793  W 

I'ifM  / 

 ...,.,.,,,.„,  , . ,        2,t98  00 

IMfi,  , „ ,  <00 


tm 


PART  IV. 


PART  FOUR  OF  THIS  VOLUME  CONTAINS  INFORMATION  FROM  THE 
GBNBRAl.  LAWS  IMPOSING  TAXATION  IN  4S  STATES,  SHOWING 
THE  SOURCES  FROM  WHICH  REVENUES  FOR  STATE  PURPOSES 
ARB  RAISED.  THE  RATE  OF  TAXATION.  THE  METHOD  USED  IN 
ARRIVING  AT  TAX  VALUATIONS,  THE  AMOUNT  OF  REVENUES 
RAISED  FOB  STATE  PURPOSES  DURING  THE  LAST  FISCAL  YEAR, 
THE  KINDS  OF  PROPERTY  EXEMPT  FROM  STATE  TAX  AND  THE 
AMOUNT  OF  THB-FUNDED  DEBT  AT  THE  CLOSE  OF  THE  liAST  FIS- 
CAL YEAR. 

The  statements  herein  contained  have  been  prepared  from  the 
la«t  available  reports  of  the  various  Financial  and  Accounting  De- 
partments of  each  State,  and  are  given  here  for  the  purpose  of  com- 
parison of  Pennsylvania's  system  of  raising  revenues  for  State  pnr- 
poseS'  with  that  of  other  Btates  for  similar  purposes.. 

The  States  included  in  this  connection  are  as  f<)llows: 


AlabamA, 

Nebrasica, 

Arizona, 

Nevada, 

Arkansas, 

New  Hampshire, 

California, 

New  Jersey, 

Colorado, 

New  Mexico, 

Connecticut, 

New  York, 

Delaware, 

Nortb  Carolina. 

Florida, 

North  Dakota, 

Georgia, 

OMo, 

Idalio, 

Oklalioma, 

nilnois. 

Oreson,' 

Indiana, 

Rhode  island. 

Scuth  Carolina, 

Kansas, 

South  Dako^tat 

Kentucky, 

Tennessee, 

Lotfisiana, 

Texas, 

Maine, 

Utah, 

Maryland , 

Termont, 

Massacliiisetts, 

Virsinia, 

Micliisan, 

Washington, 

Minnesota, 

West  Virginia, 

Mississippi, 

Wisconsin, 

Missouri, 

Wyoming, 

Montana, 

ALABAMA. 

CONSTITUTIONAL  PROVISIONS. 

Taxes  on  property:  All  taxes  on  property  shall  be  levied  in  eiact 
proportion  to  the  value  thereof.  (Art.  XI,  sec  1.) 


m 


The  ppofierty  of  private  corpDratioMa,  assoeiatioms  a.iii  iiidlviduals 
•iall  toffrftr  'lie-  taxed,  at  tte  tame  rate.  (Art.  XI,  «ec.  6.) 

STATDTB  PRO  VISIONS. 

Bailrowi:  Cunpfiiiiei: 

'UitiBf ,  TaliiatioE,,  ete.,  railroad  eottpaiilea^  are  required  to  make 
annual  retnriw  to  tie  State  Auditor  of  all  property  employed  in 
operating  their  lines.  Bpon  tlie  basis  of  these  schedules,  the  State 
Board  of  Assessment  value  the  railroad  property  "upon  the  con- 
•iieration  of  what  a  clear  fee  simple  title  tlieivtii  would  §ell  for 
under  the  conations  under  which  that  character  of  property  is  most 
•suallj  sold  for."  This  valuation  is  then  apportioned  among  the 
counties  upon  a  pro  rata  mileage  basis,  for  the  computation  and 
collection  of  the  tax.   (Code  of  1896,,  sees.  3964-3978.) 

.License  tax:  .Ballroai  coiopan,ies  also  pay  a  license  tax  on  gtosa. 
ea,rnlnpi  to  cover  the  expenses  of  the  railroad  commission.  (CHiie 
of  t89€^  sec.  8489.) 

I-ocal  taxation:  Railroad  real  estate  and  personalty,  not  in  the 
right  of  way,  are  locally  assessed  and  taxed.  A  local  tax  is  also 
levied  on  the  basis  of  the  valttations  apportioned  by  the  State. 
(Code  of  1896,  sees.  3964-3978.) 

,A,«IZ01IA,. 

SIATUVII  .PROVISIONS. 

laiiroad  Compa.nles:  (Bev.  fitat.  .Arizona,  1887,  par.  2649.) 

Exemption:  Kailroads  hereafter  constructed  shall  be  exempt  from 
taxation  for  a  period  of  ten  years  after  the  passage  of  this  act 
(Laws  of  1899,  p.  79.) 

Listing,  valuation,  etc.:  lai„lroad  companies  are  required  to  make 
full  annual  reports  of  property  used  in  operation  to  the  Territorial 
Board  of  Equalization,  by  whom  a  valuation  is  set  on  property  and 
franchises,  Kolling  stock  Is  valued  on  a  pro  rata  mileage  basis. 
»e  total  valuation  is  apportioned  a.mong  the  countries  for  the  com- 
f  ttation  and  collection  of  the  usual  tax  rates. 

Local  taxation:  Fro^perty  .other  than  that  of  opewtion  is  locally 
assessed,  :and.  teied., 

i  ■ 

•CONSTITUTIOMAL  PEOVISIONS. 

The  power  to  tax  corporations  and  corporate  property  shall  not  be 
surrendered  nor  sus,pended.   (Art,  XA^I,  sec  7). 

"Tie  .liability  of  any  .railro.ad  or  other  corporation  to  the  State 
shall  never  .'be  exchanged,  or  remitted.  (Art.  V,  sec.  ,33.) 


105 

Taxes  on  property:  All  property  shall  be  taxed  according  to  its 
value.    (Art.  XVT,  sec.  5.) 

Rolling  stock  shall  be  considered  and  taxed  as  personalty.  (Art. 
XVII,  sec.  11.) 

Beports  of  railroad  companies:  Kailroads  shall  make  annual  re- 
ports of  their  acts  and  doings  to  the  Auditor  of  Public  Accounts. 
(Art.  XVII,  sec.  13.) 

STATUTE  PROVISIONS. 

Railroad  Companies: 

listing,  valuation,  etc.:  Railroad  companies  are  requirei  to  make 
return  to  the  Secretary  of  State  sworn  schedules  of  property  on  the 
right  of  way  and  of  rolling  stock  (both  hired  and  leased),  including 
a  statement  of  the  actual  aggregate  value  of  the  various  elements 
of  railroad  property.  On  the  basis  of  these  retuins,  the  State  Board 
of  Railroad  Commissioners  fix  a  vali||ition,  which  is  apportioned 
among  the  local  districts  for  the  computation  and  collection  of  the 
usual  property  taxes,  lolling  stock  is  valued  upon  a  pro  raca  mile- 
age basis.  In  case  of  failure  to  list,  witnesses  may  be  summoned 
and  books,  records,  etc.,  examined.  (Sandels  &  Hilfs  Digest,  1894, 
sees.  6466-6476.) 

Local  taxation:  Real  estate  and  personalty  not  in  the  right  of 
way  are  assessed  and  taxed  locally.  (Sandels  and  HilFs  Digest,  1894, 
sec.  6475.)  A  „local  tax  Is  levied  also  on  the  valuation  apportioned 
by  the  State. 

2..  Real  Estate,  Improvements,  Personal  Property,  Money,  Bail- 
roads:  Rate  49  cents  on  each  flOO  valuation  for  State  purposes; 
License  Tax  Corporations,  |10.00  each;  License  Tax  Automobiles, 
f2.00  each;  License  Tax  Chaff eurs,  ^IM  each;  License  Tax  Insurance, 
according  to  business  done  in  California;  Fees  filing  Art.  of  Incorp. 
according  to  Capital  Stock. 

3.  Class  of  Property  Exempt  from  Taxation— Federal,  State,  City 
and  Co.,  Property,  Property  used  solely  for  ecclesiastical  purposes, 
Stanford  University,  Wilmerding  School  of  Art,  and  a  general  ex- 
emption of  f  100  on  personal  property. 

4.  Total  amount  of  State  Tax  for  57th  Fiscal  Year— Real  Estate, 
etc.,  collected  at  49  cents  rate,  |7,957,724.44;  Poll  Tax,  f 604,677.50; 
Collateral  Inheritance  Tax,  1292,750.01;  License  Tax  on  Corpora- 
tions, 1138,915.00;  License  Tax  on  Insuranee  Oompanies,  |264,593.92. 
Meense  Tax  on  Automobiles,  $11,240.00. 

5.  Amount  of  State  Debt — ^None. 

Amount  expended  for  the  support  of  Common  Schools  for  year 
ending  June  30,  1904,  |3,677,932.14. 

The  Property  Tax  collected  from  Railroads  for  use  of  the  Stute  for 
year  ending  June  30,  1904,  was  |471,300.96;  for  use  of  the  counties, 
1879,662.04. 


m 


la  the  State  ©f  CmifcirEia  the  sources  of  R^-venue  for  State  pur- 
pmm,  rates  of  Taxation,  Classes  of  pioperty  exempt  from  taxa- 
tion, total  amount  of  Tax  raised  for  State  purposes  for  last  iscal 
jrear  and  amoniit  of  State  Debt  are  as  follows: 

1.  ■Soirees  of  State  'Beveme— Poll  Tta,  'Collateral  Inheritance 
Tax,  Real  Estate,  Improvements,  Personal  Property,  Money,-lafl- 
roads,  License  Tax  on  Cofporations,  License  Tax  on  Automobiles 
and  Chaflfeurs,  License  Tax  on  Insurance  Companies,  Fees  for  filing 
Articles  of  Incorporation  and  fees  of  sundry  State  Offlcem 

2.  Rates  of  Taxation— Poll  Tax,  12.00  per  poll. 

Collateral  Tax  Rates  according  to  table: 


OOLOIADO. 

tie  total  receipts  of  the  Gtmeml  Fimi  for  State  FiifiM).«seB  ftti:iH:  ali 
mmmm  ate  abtot  |2,OIM),0iO  per  ami:u,iii. 

fie  entire  tax  valoatlon  of  all  propertj  in  tlie  State  in  1902,  was 
•P54,002,501. 

fie  net  debt  in  1902  was  18^442,110. 

^  Tie  State  Constitution  potlies  tiat  all  taxes  are  nniform  upon 
the  same  clafls  of  snijects  wltiin  tlie  same  jnrisiiiction,,,  and  prop- 
erty is  taxable  at  its  jnat  mine. 

power  to  tax:  Corporations  and.  Corporate  Property  shall 
meter  he  ielin<|nl«ied  or  snspenied;. 

Corporations  are  snifeet  to  taxation  for  botli  State  and  Local  pur- 

lailroai  ^Ooni,panies  make  Keports  to  State  Board  of  Equalization, 
■■aii:  wlti  tils  as  a  basis,  tie  Franchise,  road-bed,  track  and  railway 
•tiUSi,  are  valued  upon  a  pro^  rata  mileage  'basis  and  said  value  is  ap- 
portion,ed  among  tie  Counties  fm  computation,  ^ansessment  and  col- 
lection,  tie  nae  as  general  property  taxes. 

fie  Beal  Estate  (including  «tations  and  other  bnildiugs,  but  not 
tracia),  and  Personalty  are  Locally  assessed  and  taxed. 

^fiere  is  also  a  Local  tax  assessed  upon  tie  tesis  'Of  the  values  a,p- 
portioned  by  the  Stat*. 

'fie  present  tax  law  is  very  defective,  in  that  the  Auditor  has  no 
authority  to  compel  the  County  Clerks,  thro'Ugh  whom,  a  large  per- 
centage of  the  Bwenues  is  derived,  to  make  accurate  and  satis- 
factory Statements  and  Beturn«.  In  many  cases  no  detailed  infor- 
mation is  given.  fh«e  is  nothing  to  prevent  tie  Counties  rebating 
tie  entire  State  Tax.  And  no  authority  exists  permitting  the 
Auditor  tO'  investigate  the  accounts  of  the  County  ofices. 

The  Auditor  of  tie  State  has  this  to  say  about  tieir  System,  of 
taxisg  Corporation: 

•Hie  CtorporatJoii  .license  Tax  Departm.ent  liai  been,  a  mmrm  of  dlsappolnt- 
nnmt,  as  far  as  the  amount  of  re¥eniie  aerived  from  tMB  department  is  con- 
i!«ni:«l.  A  great  'Wiifi«ii.t  of  labor  m€  considerable  expense  'has  been  attached 
to  the  laiiugiiration  of  this  system  of  Uxation.  Under  the  origrinal  act  creating 
tilt  itpartment,  a  large  amount  of  money  would  eventuaUy  be  derived,  but  after 
the  .act  was.  amended  and  the  rate  of  taxation  lowered »  the  amount  to  be  derived 

taplcntaeant  In  Gom:pArlfion.  with  other  departttunitiL 

••I  would  recommend  that  the  rate  of  taxation  either  be  changed  to  what  it 
waa  in  the  ortginal  act,  or  that  the  department  be  abolished.  If  the  department 
.§■  to  'be  mialntalned,  some  conme  of  procedure  should  be  adopted  whereby  the 
'Collections  of  thlii  tax  should  be  enforced.  As  the  present  law  stands.,  we  can 
:iimpl3r  demand  paswent,  but  .are  powerless  to  enforce  coHection,  when  .payment 
m  ■wfttieil.  Uwdtr  these  eondltioap.,  any  corporatism,  that  is  not  compelled,  to 


109 


llt^pear  before  the  courts,  is  enabled  to  exist  and  transact  business  throughout 
the  entire  term  of  their  corporate  existence  without  paying  this  tax;  the  result 

l«  that  a  large  proportion  of  corporations  ignore  oiir  demands  altogether. 

Ill" 

CO:ll.N.ECTICm 

The  revenue*  for  State  pirpo.seB  a.re  derived  from  the  following 
sources :. 

Military  Commutation  Tax,  Mutual  Fire  and  Life  Insurance  Com- 
panies, Steam  and  Street  Bailroad  Companies,  Savings  Banks,  Ex- 
press Com:panies,  Telegraph  and  Telephone  Companies,  Inieritance 
Tax,  etc. 

Total  amount  collected  tor  the  year  IWS,  P,534,973.S1 ;  amount  of 
Funded  Debt,  f 343,072.89* 

Kaiiroad  Companies  are  required  to  make  annual  reports  to  the 
State  Comptroller,  setting  forth  their  Capital  Stock  and  indebted- 
ness. They  then  pay  the  State,  as  a  franchise  tax,  one  per  cent,  on 
the  market  value  of  their  Capital  Stock,  in  addition  to  one  per  cent, 
on  the  par  value  of  their  funded  and  floating  debt,  or  on  the  actual 
value  if  below  par.  In  determining  the  valuation  deduction  is  made 
for  any  part  of  the  indebtedness  which  is  held  in  trust  as  part  of  a 
sinking  fund,  as  well  as  for  the  amount  of  local  taxes  on  real  estate. 
At  the  valuation  represents  only  that  portion  of  the  Capital  Stock 
and  debt  assignable  to  Connecticut,  the  valuation  is  determined 
on  a  pro  rata  mileage  basis  as  compared  with  the  tot&l  mileage. 

Baiiroads  are  locally  taxed  on  their  Beal  Estate  not  directly  used 
for  purposes  of  operation. 

The  Beceipts  of  the  State  Treasury  for  the  year  1005,  from  Bail- 
roa.ds,  Street  Bailways,  Mutual  Life  and  Fire"  Insurance,  Savings 
Banks,  Express  Com.pa.nies,  Telegraph  and  Telephone  Corporationa 
were  |2,2il,344.03. 

The  Bevenues  of  Delaware  for  State  purposes  are  paid  into  three 
funds,  viz.:  General  Fund,  School  Fund  and  the  Sinking  Fund. 

In  1§04  the  receipts  of  the  General  Fund  were  |462,071;  Beceipts 
of  the  School  Fund,  f  173,402, 

Bailroad  Companies,  as  well  as  Canals,  make  annual  returns  of 
business  to  the  State,  as  by  law  required.  They  then  pay  to  the 
State  a  tax  of  10  per  cent,  on  the  net  earnings  in  the  State,  as  de 
termined  b  ythe  proportion  of  mileage  within  the  State  to  total  mile- 
age; besides  a  tax  of  1  per  cent,  on  a  pro  rata  mileage  portion  of 
Capital  Stock. 

Bailroad  and  Mavigation  Mmpanies  pay  the  State  a  tax  of  ten 
cents  on  each  passenger  carried  by  steam  power  on  land  or  water  in 


tie  State,  Tlie  law  gniits  ;|iefiiiiiii<i]i  t©  mim  tie  rate,  of  fare  to  the 
esteat  of  tlie  tax. 

lallroad  C^mpniei  (exeef  timg  tie  P.  W,  &  B.  K,  R.  Co.,  wilcli  i« 
otierwiie  proviiei  for)  may  iiaj  in  lieu  of  the  passenger  tax  a  »nm 
wilei  liears  tie  sane  illllrtioii  to  the  gross  receipts  from  pas- 
senger  hiuiness  hetwe«i  points  in  the  State  as  the  sum  of  fl3,000 
bear*  to  the  like  business  of  the  P.  W.  &  B.  B.  B.  Co. 

In  addition  there  is  a  special  tax  of  flOO  on  each  locomotive, 
on  each  passenger  car,  and  fill  on  each  freight  car  and  tmck  used 
within  tie  State. 

■me  Fiilnidelpila,  Wilmington,  mi  Baltimore  Railroad  Companjr 
pjfs  to  the  State  annually  the  sum  of  |27,000  in  lieu  of  all  taxes  but 
tie  passenger  tax,  and  this  latter  may  be  commuted  by  the  annual 
payniont  of  the  speeific  sum  of  113,000.  The  Beleware  Railroad 
Company  pays  p,000  annually  In  lien  of  all  other  taxes. 

BailnMd  Beat  Batate,  inclnding  hnlldings  on  tie  right  of  way,  is 
locallly  asseinei.  and  taxed,. 

FLORIDA. 

C301ISTITUTIONAI*  PROinaiOMS. 

Piiform  tax  on  ppoperty:  Taxation  shall  be  at  uniform  and  eonal 

.rate.  ,A1|.  ,peoperty  aiall  be  jnatly  ¥Bl,u,ed.  (Art  IX,  .sec.  1.) 

m 

.lillroad  Com,pa,n,iei:  (Laws  of  1805,  pp.  2M1.) 

listing,  TOlna.tion,  etc.:  Railroad  companies  are  requirei:'to  make* 
fall  annual  report*  to  the  State  Comptroller,  setting  forth  the 
property  used  in  operation,  ita  ralue,  and  the  amount  thereof  in  each 
eonnty  and  munidpality.  Tie  Talne  of  tie  rolling  stock  is  appor- 
tioned pro  rata  to  each  mile  of  track.  The  Comptroller  notifies  the 
proper  official  in  each  county  and  municipality  tirougi  wiich  the 
road  runs  of  the  number  of  miles  of  track,  Its  proportionate  value, 
and  the  proportionate  value  of  other  taxable  property.  The  tax  is 
letlei  and  collected  in  the  various  local  divisions  at  the  usual  prop- 
trty  rale*  ^  ^ 

Local  taxation:  Railroad  lands  not  in  the  right  of  way  are  locally 

assessed,  and  taxed.  ,Local  taxes,  are  .levied,  in  addi,tion  on  the  valnea 
apportlnaei  '1^  tie  iSla^ie., 

0BORGIA. 
oomrtiTimoM  At  provmiohs. 
Uniform  tax  on  property:  Taxation  shall  be  uniform  upon  tie 
aauie  claw  of  subjects,  and  ad  valorem  upo,n  all  property  subjeet  to 

ia'Xation.  |A.rt„»,  7|  sec.    'pa,r.  ,1.| 


til 

,« 

lalliiftii^  Companies: 

Listing,  valuation,  etc.:  Railroad  companies  are  required  to  make 
returns  of  tieir  entire  property  to  tie  Comptroller-General  of  tie 
State.  On  tie  basis  of  theae  returns  the  OomptroUer-General  de- 
termines the  basis  of  the  State  levy.  Rolling  stock  is  valued  upon 
a  pro  rata  mileage  basis.  Tie  tax  is  paid  Into  tie  State  Treasury. 
(Code  of  1895,  sees.  779-783.) 

Local  taxation:  Counties  (Code  of  1895,  see.  780)  and  municipal- 
ities (Code  of  1895,  sees.  784-789)  assess  and  tax  all  railroad  property 
witiin  tieir  respective  limita. 

IDAHO. 

CONSTmjTIONAI.  PROVISIONS. 

Property  and  license  taxes:  Taxes  shall  be  uniform  upon  tie 
same  class  of  subjects  within  the  same  jurisdiction.  A  just  valua- 
tion shall  be  securei  for  the  taxation  of  all  property.  (Art.  YUI, 
sec.  5*) 

Every  person  and  corporation  shall  pay  ,a  tax:  on  property.  A 
license  tax  may  also  be  imposed.   (Art.  ¥11,  sec*  2.)' 

STATUTE  PROVISIONS. 

Railroad  Companies:  (Laws  of  1895,  pp.  114-118.) 

Listing,  valuation,  etc.:  Railroad  companies  are  re«iuired  to  re- 
turn to  tie  <Btate  annual  lists  of  tieir  entire  property  of  operation, 
including'  rolling  stock,  or  used.  Tie  Btate  Board  of 

Equalization  sets  a  valuation  upon  each  railway  line,  and  apportions 
the  same  among  the  local  districts  for  the  computation  and  collee- 
tion  of  the  tax. 

Local  taxation:  Property  not  in  the  right  of  way  is  locally  as- 
sessed and  taxed.  A  tax  is  levied  also  on  the  values  apportioned  by 
tie  State. 

ILLINOIS. 

Tie  sources  from  which  Etate  Hevenues  are  derived  in  the  Stote  of 
Illinois  are  as  follows: 

Beven  per  cent,  of  the  gross  receipts  of  the  Illinois  Central  Rail- 
road Company.  Fees  from  Secretary  of  State,  Pees  from  the  In- 
surance Department,  Fees  from  the  Auditor  of  Public  Accounts,  In- 
heritance Tax,  and  other  miscellaneous  receipts. 

Under  the  assessment  laws  of  this  State  all  property  subject  to 
taxation  is  required  to  be  valued  at  the  full,  fair  cash  value  and  one- 


112 


Ifti.  ©f  iiicli  full,  fair  tmh  Ysdm  m  to  lie  taken  m  the  ..assessed  value 
f<ir  tie  purpose  ©f  tamtioi.  me  tax  rate  for  1905,  was  50  cents 
m  tie  im 

fie  fWlewing  elasses.  of  proijerrj  are  exempt  from  taxation: 

J.  All  landfi:  donated,  by  the  Unitei  States  for  school  purposes,  not 
S0li  or  leased.  All  public  school  houses.  All  property  of  institu- 
tions of  learniUR  including  the  real  estate  on  which  the  institutions 
are  located,  not  leased  by  such  Institutions  or  otherwise  used  With  a 
¥iew  to  proit. 

2.  All  church  pro:perty  actually  and  exclusifely  used  for  public 
worship,  when  the  land  (to  be  of  reasonable  sisse  for  the  location  of 
tie  church  building)  is  owmed  'by  the  Oongregation, 

3.  All  lauds  used  exclusively  as  gi'avevards  or  grounds  for  burjinir 
tie  dead.  " 

4.  All  unentered  Government  lands;  all  public  buildings  or  struc- 
tures of  whatsoever  kind  and  the  contents  thereof,  and  the  land  on 
which  the  same  are  located  belonging  to  the  United  States. 

5..  All  property  of  every  kind  belonging  to  the  State  of  Illinois, 
„  C  AH  pro:pfrty  belonging  to  any  County,  town,  village  or  'City, 
'Usei  exclu8iv€ly  for  the  maintenance  of  tie  poor.  All  swamp  or 
overflowed  lands  belonging  to  any  county,  so  long  as  the  same  re- 
main unsold  by  such  county.  All  public  buildings  belonging  to  any 
county,  township,  city  or  incorporated  town,  with  the  grounds  on 
which  such  buildings  arc?'  erected,  not  exceeding  in  any  case  ten 
acres. 

7.  All  property  of  institutions  of  purely  public  charity,  when  ac- 
tually and  exclusively  used  for  such  charitable  purposes,  not  leased 
or  otherwise  used  with  a  view  to  proit,  and  all  free  public  libraries. 

8.  All  tire  engi:nes  and  other  implemenls  used  for  the  extinguish- 
went  of  hi-cs,  witli  the  building  used  exclusively  for  the  safe  keep- 
ing thereof,  and  the  lot  of  reasonable  siie  on  which  the  building  is 
located,  when  ■belonging  to  any  city,  village  or  town. 

S.  All  market... houses,  public  sfuares  or  public  grounds  used  ex- 
clusively for  public  purposes.  All  works,  maciinery  and  fixtures 
belonging  exclusively  to  any  town,  village  or  city  and  used  ex- 
clusively for||||eji.«g  water  to  such  town,  Tillage  or' dty. 

m  All  property,  which  .may  be'  used  exclusively  by  societies  for 
agricultural,  horticultural,  meciani.cal  and  philosopiieal  purpows 
and  not  for  pecuniary  profit. 

The  .amount  of  State  Tax  collected  for  the  year  1004,  was  'S&. 

157,490,1:6.    ■  '      '  ^ 

The  amount  of  the  State  school  fund  receipts  from  October  1, 1902 
to^  Septem.ber  30, 1004,  was  P,227,810.24. 
lie'  State  .of  Illinois  has  no  outstanding  .debt  .of  any  kind. 


INDIANA, 


In  1905  there  was  levied  for  the  Htate  purposes  an  aggregate  tax 
of  31.35  cents  on  each  |100.  Of  this  amount  12  cents  is  for  the  Gen- 
eral Fund  and  5  cents  for  the  Benevolent  Institution  Fund.  From 
the  levies  in  these  funds  combined  come  to  the  State  all  the  taxes 
that  are  or  can  be  used  for  the  general  expense  of  the  State,  and 
said  taxes  amounted  last  year  (1905)  to  |2,192,661.59.  The  levy  for 
school  purposes  is  11  cents  on  the  $100,  and  the  taxes  resulting  are 
distributed  pro  rata  among  the  different  counties,  according  to  the 
numeration  of  school  children.  This  tax  aggregated  last  year  to 
fl,773,23S..90.  The  sp€fci.fic  levy  of  3  centS''iHHMch  flOO  for  'pay- 
ment on  the  public  debt,  amounting  to  |445jBS7,  and  was  applied 
to  the  purposes  of  its  collection.  The  Educational  Institution  Tax. 
of  1  2-3  cents  on  each  flOO,  amounted  to  |407,761.45,  and  was  dis- 
tributed according  to  law  as  follows:  411  thereof  to  the  Indiana 
University,  3-11  thereof  to  the  State  Normal  School,  and  4-11  thereof 
to  Purdue  University. 

The  amount  of  the  Public  Debt  Oct.  31, 1905,  was  |1,443,615.12. 

Railroad  Companies  are  required  to  list  their  property  annually 
with  the  Auditors  of  the  various  counties.  Returns  must  be  made 
at  the  same  time  to  the  Auditor  of  the  State.  These  returns  must 
be  full  and  contain  a  detailed  statement  concerning  the  entire  rail- 
road property,  capital  stock  and  bonded  debt.  On  the  basis  of  these 
returns,  the  State  Board  of  Tax  Commissioners  fixes  upon  the  j^op- 
erty  a  valuation,  which  is  apportioned  among  the  various  local  tax 
districts,  where  the  'tax.  iS:..  compu^':'"an'd  eiittieted..  at  tie  usual  prop- 
erty rate.  Rolling  stock  iMhessed  on  a  pro  rata  mileage  basis,  and 
such  as  is  hired,  leased  or  used  (but  not  owned)  by  any  railroad  com- 
pany according  to  the  proportion  of  the  year  it  uses  the  same.  All 
tax  assessing  officers  in  the  State  are  empowered  to  examiiie  the 
books  and  records  of  transportation  companies. 

Real  £iitate  and  Personalty  not  used  for  operating  purposes  are 
assessed  and  taxed  directly  by  local  authority,  in  addition  to  the 
local  taxes  on  tie  valuations  apportioned  by  the  State  authorities. 


lOliVA... 

The  sources  of  Revenue  for  State  purposes  are  princii>ally  from 
direct  taixation,  Corporations,  Ft*es  of  office  and  Miscellaneous 
receipts. 

The  rate  of  taxation  for  general  revenue  is  three  mills  on  the  dol- 
lar of  taxabte  ■value  of  all  property  and  one-half  'mill  .for  :Sta.te 
Colleges. 
8 


fie  total  anient  of  State  tmxm  raiseil  during  the  last  :i8cal  jear 
(mm)  was  |1,BOO,00<0. 
,M0  daM  of  ppaperty  is  exempt  from  taxatioa  for  iState  purposes, 
file  Stsito  of  Iowa  lias  mo  iudebteiaess. 

'file  CoufltitutioH  provides  jthat  all  Corporate  Property  shall  he 
taied  the  sane  as  that  of  IndiTiduals. 

Ballroudt  to  make  ^aunual  fieports  to  Exeeutire  Council  of  all 
I*iNiprty  of  Operation;^  and  Earnings  and  Expenses  of  operation 
witMn  the  8tate. 

f  he  Couneil  asBesses  the  property  at  actual  value  in  cash,  taking 
into  consideration  tho  earning  ct,pacitj  of  the  road,  valuatioii  ap- 
portioned among  counties  for  computation  and  collection. 

lieil  estate  of  railroads  not  used,  for  purposes  of  opera^tlouy  grain 
elevators,  railroad  bridges  over  Mfsslflslppi  and  Mlssoufi  Rivers  are 
taxed  .locally  where  situated. 

^The  values,  apportioned  hy  the  State,  a«  also  suhjeet  to  local  tax. 

KANSAS. 

'fhe  amount  of  'rev^iuis^  'laiseJ  for  Stati;  purposes  is  about  |4,- 
flilO,(NIO  per  annum.,  of  which  about  |2,(NIO:,000  is  raised  by  Direct 

-mm'  '^Mi  jHfci  Id'll' 

The  total  Taluation  of  all  ,pro'perty  subject  to  taxation  in  was 
The  bonded  debt  in  1S^2  was  |<132,!(MI0. 

Upon  the  basis  of  the  reports  made  by  the  railroad  companies,  the 
'State  Board  of  :Bailroad  Assessors  valuen^  railroad  track,  roadbed, 
:right  of  way,  water  and  fuel  stations,  buildings,  machinery  and  roll- 
ing stock  upon  a  pro  rata  mileage  basis  (including  the  cars  of  other 
companies  used  on  the  railroads  of  the  State),  moneys,  credits  and. 
fraachises.  'The  Board  is  em.powered  to  examine  the  books  and 
papers  of  railroad  companii**.  Through  the  State  Auditor  an  ap- 
portionment of  the  valuation  thus  determined  is  made  among  the 
Counties,  where  further  apportionment  is  made  among  the  smaller 
districts,  in  which  the  tax  is  computed  and  'collected  at  the  usual 
property  rate. 

Bailroad  real  instate  and  personal  property  not  in  the  right  of  way 

is  locally  assessed  and  taxed.  A  local  tax,  is  also  levied  'On  the  "basis 
of  the  valuations  as  apportioned  by  the  State. 

The  revenues  for  State  purposes  of  the  State  of  Kentucky  are 
derived  from  Corporations,  Licenses^  Personal  Property,  Real 
Estate,  Railroads,  Franchises,  etc. 
The  rate  of  taxation  is  50'  cents  on  each' f  100  valuatloUf 
All  charitable  Institntlous  and  Stale  property  are'  exempt  from 
taxation* 


Hi) 

The  amdnt  of  revenues  collected  for  the  last  iscal  year  (1005)  was 
15,384,422.91;  amount  of  State  debt  f 26,000. 

Under  the  provisions  of  the  State-  Constitution,  Corporate  prop- 
erty must  pay  the  same  rate  of  taxation  as  individual  property,  but 
the  Legislature  may  provide  for  taxes  on  income,  license  or  fran- 
chises. The  Legislature  may  also  provide  by  law  how  railroads  and 
railroad  property  shall  be  assessed  and  taxed. 

Under  the  pi  ovisions  of  Statute  Railroad  Companies  are  required 
to  make  annual  returns  of  total  proi>erty  in  the  State  to  the  State 
Auditor  of  Public  Accounts.  Only  a  pro  rata  mileage  proportion  of 
rolling  stock  is  included.  On  the  basis  of  these  and  local  returns  a 
valuation  of  railroad  property  is  determined  by  the  Railroad  Com- 
mlseioili  which  is  also  empowered  by  law  to  examine  Corporation 
books,  records,  etc.  Upon  this  valuation  the  State  tax  is  levied  at 
the  usual  State  rate  on  leal  Estate. 

Railroad  Companies  are  liable  to  local  taxation. 

^  LOUISIANA. 

CONSTITUTIONAL  PROVISIONS. 

Uniform  taxation:  Taxation  shall  be  uniform  on  the  same  class 
of  subjects  in  the  same  Jurisdiction.   (Article  225.) 

Bailroad,  Telegraph,  Telephone,  Sh-eping  Car  and  Express  Com- 
'pa^nies: 

A  State  Board  of  Appraisers  shall  assess  the  property  of  such  com- 
panies.  (Article  226.) 

Reports:  The  railroad,  express,  telegraph,  telephone,  steamboat 
and  sleeping  car  commission  shall  have  power  to  compel  the  produc- 
tion of  books  and  papers  of  transportation  companies,  to  summon 
witnesses,  etc.   (Article  284.) 

Local  taxation:  Valuations  of  property  for  State  taxation  shall 
be  taken  as  the  basis  for  local  taxation.   (Article  225.) 

STATUTE  PROVISIONS. 

Listing,  valuation,  etc.:  The  State  Board  of  Appraisers  values  all 
railroad  property.  For  this  purpose  it  may  require  all  necessary 
information  from  the  various  companies.  Due  returns  are  made 
to  the  local  civil  divisions  oi|g|||f|  property  asseused  and  its  valua- 
tions in  their  separate  jurisdictions.   (Laws  of  1900,  pp.  180, 100.) 

Local  taxation:  All  railroad  property  is  assessed  and  taxed  in  the 
local  districts.   (Laws  of  1898,  pp.  363,  364.) 

MAIJJE. 

All  taxes  on,  pro^perty  shall  Me  assessed  equally  according  to  the 
value  thereof. 


Hi 

:II«llr0iiis  pij  am  annml  excise  tax  io  the  State  for  tie  prMlegt 
of  exercising  tlielr  franehises.  Aside  from  the  special  tax  for  the 
•ipport  of  the  Board  of  Railroad  Coniiiiissioeere,  this  tax  is  in 
len  of  other  State  taxes.  The  tax,  is  gradnated  aceording  to  groii 
receipts  per  mile  of  line,  as  foFllowB: 

Oae-f omrtl  of  1  'pesr  mmt.  m.  grogs,  receipts  of  |1,5W  or  less  per 

"Biile* 

One-half  of  1  per  eerifl  on  gross  receipts  between  #1,500  and  |2,- 
lIoU  per  mile. 

One  fonrth  of  1  per  cent  on  gross  receipts  for  each  additional  |750 
per  mile,  the  rate  never  to  exceed  3  1-4  per  cent. 

Inter-state  receipts  are  pro  rated  on  a  ,inilea,ge  basis. 

lailroai  real  estate  not  emplojed.  for  the  pnrpose  of  operation  is 
locally  asseMed'  and  taxed.  'Cities  and  towns  receive  from-Hle 
State  1  per  cent,  on  shares  of  railroad  8t,ock  held  therein. 

MABYIjAMB 
HJb'JwiiiilJH'  .HtflL,  JSdiyOShiHJL>^  aIUt^'Ii 

# 

The  sources  of  rcfenne  for  State  purposes  are  from  direct  taxa- 
tion, Corporations,  Franchise  Tax,  Charter  Pees,  Banks,  Iiicenses» 

mlL»m 

The  nte  of  taxation  is  2S  1-2  cents  on  the  flOO'  valuation. 

The  total  amount  of  direct  taxation  the  last  fiscal  year  (1905)  was 
imm  collec'tors,  11,564,975.11,  Tax  on  Incorporated  Institutions 
fili:,215:.87  and  Baltimore  City  Stoc^j:PT,721.59. 

The  amount  of  the  funded  deM:  of  the  State,  in  gross,  Sept,.  SO, 
IMS,  was  |8:,526p26.13. 

A  State  Tax  as.  a.  fi-aochlse  tax  is  annually  levied  upon  the  gross., 
receipts  of  Ballroad  Companies,  as  follows: 

Bight  mills  on  the  first  |1,000  per  mile  of  gross  'receips^  'Or  on  the 
total  ea.rning8,  if  they  are  lesS'  than  |1,000  per  mile;  15  mills  on  all 
.gross  earnings  above  |1,000  per  mile,  but  not  exceeding  f2,000  per 
mile;  and  20  mills  on  all  p'oss  earnings  over  t2,000  per  mile.  Ea,rn- 
ingB'  from  interstate  business  are  pro  rated  on,  a  mileage  basis.  An- 
nnal  reports  are  required,  of  the  Bailroad  Companies  and  Bailroad 
'Oll,cials  may  be^  summoned  .as  witnesses  by  the  State  Tax  Com- 
missioners, who  deterinine  tlu;  amount  of  the  tax  to  be  paid. 

All  railroad  propei'ty  is  locally  a.ssesfied  and  taxed,  rolling  stock 
upon  a  mileage  basis  fis  ai»i>ortioned  among  the  Counties  by  State 
offldals.  Ba.ilroad  property  .is  asses.sed  and  taxed  for  county  and 
nra:nlei:pal  purposes,  like  the  property  of  individuals. 

MASSACHUSETTS. 

The  sources  from  which,  the  State  revenues  for  the  State  of  .Mas- 
:sa:chuietts  are  derived  are  as  follows: 


117 

Corporation  taxes,  Bank  Stock  and  Savings  Bank  taxes.  Collateral 
Legacy  tax,  Insurance  tax  and  licenses,  Excise  tax  on  life  insurance 
Companies,  Excise  tax  on  foreign  corporations,  Foreign  railroad 
Companies'  tax,  Coal  and  Mining  Companies'  tax,  Secretary's  fees, 
Fees  from  Courts  of  Probate,  etc..  Liquor  ,Iicenses,  Interest  and 
Miscellaneous  sources. 

There  is  no  one  rate  of  taxation  upon  all  sources  from  which  State 
revenues  are  derived.  The  different  subjects  of  taxation  for  pur- 
poses of  State  revenue  are  assessed  at  different  rates.  The  fran- 
chises of  different  Corporations  were  assessed  at  tl7.25  per  thou- 
sand in  1905,  and  in  1906  the  rate  was  |10.87  per  thousand.  There 
is  no  State  .rate  upon  the  .direct  State  tax  !ev.ied,  but  the  law  of'  the 
State  requires  the  State  Tax  Commissioner  once  in  three  years  to 
make  an  equalization  and  apportionment  upon  the  several  cities  and 
towns  of  the  number  of  polls  and  amount  of  property  and  propor- 
tion of  every  one  thousand  dollars  of  State  or  County  tax,  including 
the  polls  at  one-tenth  of  a  mill  each,  which  should  be  assessed  upon 
each  City  and  town.  The  last  equalimtion  table  was  made  in  1904 
and  will  be  in  force  lor  three  vears  from  that  date. 

PERSONS  AND  PROPERTY  EXEMPT  FROM  TAXATION, 

1.  The  property  of  th6  United  States. 

2.  The  property  of  the  Commonwealth,  except  real  estate,  of 
which  the  Commonwealth  is  in  possession  under  a  mortgage  for  con- 
dition broken. 

3.  The  personal  property  ot  literary,  benevolent,  charitable  and 
scientific  institutions  and  of  temperance  societies  incorporated 
within  this  Commonwealth,  the  real  estate  owned  and  occupied  by 
them  or  their  officers  for  the  purposes  for  which  they  are  incor- 
porated, and  real  estate  purchased  by  them  with  the  purpose  of  re- 
moval thereto,  until  such  removal,  but  not  for  more  than  two  years 
after  such  purchase,  such  real  or  personal  property  shall  not  be 
exempt  if  any  of  the  income  or  profits  of  the  business  of  such  cor- 
poration is  divided  among  the  stoclcholders  or  members,  or  is  used 
or  appropriated  for  other  than  literary,  educational,  benevolent, 
charitable,  scientific  or  religious  purposes,  nor  shall  it  be  exempt  for 
any  year  in  which  such  corporation  wilfully  omits  to  bring  in  to  the 
Assessors  the  list  and  statement  recjuired  by  section  forty-one. 

4.  The  real  and  personal  estate  of  incorporated  Agricultural 
societies  and  the  portion  of  real  estate  and  buildings  of  incorporated 
horticultural  societies  used  for  their  offices,  libraries  and  exhibitions. 

5.  The  real  and  personal  estate  of  any  gra.nd  army  or  veteran  as- 
sociation, Incorporated  within  this  CQminiiii^ealth  for  the  ]>ur[>ose 
of  owning  property  for  use  and  occupation  by  posts  of  the  Grand 
Afmj  of  the  Republic,  to  the  extent  of  Twenty  Thousand  Dollars, 


iii 

if  it  ill  ictuallj  wsecl  and  of eupied.  hj  meh  mmmcMUm.  and  the  net 
tawine  from  said  property  i«  mmd  for  charitable  purpdiet  in  aid  of 
needy  BoWiere^  of  the  war  of  the  rehellioaand  their  dependents;  hmt 
it  ihall  not  lie  exempt  for  any  year  in  whieh  such  aaeodation  wil- 
.fully  «mlta  to  hring  in  to  the  Asiesiori  tie  Mst  and  statement  're- 
f Hired  by  Sec'tlom  forty-nne, 
i.  The  Bunker  Hill  Monnment. 

7.  Houses  of  religiow  worship  owned  by,  or  held  in  trnaf  for  tlie 
nie  of  any  religions  4»rganiMlion  and  the  pews  and  fumiturej;  but 
the  exemption  shall  not  extend  to  portions  of  sneb  honses  appro- 
;priated  for  pmrposes  other  than  religions  worship  or  instrnetion. 

S.  Cemeteries,,  tdmbs  and  'rights  of  bnrlal,,  m  long  m  they  shall  'be 
'dedicated  to  the  bnrlal  of  the  dead. 

§-  The  property,  to  the  amount  of  ivehnndred  dollari,,.#f  a  widow, 
'Of '"an  nnmarried.  woman  above  the  age  'Of  twenty-one  years,  of  a 
person  above  the  age  of  seventy-five  years  op  of  any  'minor  whose 
lather'  is  deceaised,  whether  sndi  property  be  owned  by  snch  persons, 
'Separately  or  j'Ointly,  'Or  as  tenants  in  comm'On:  'provided  'that  the 
whole  esta'te  real  and  personal  of  such  peraon  doe^^  not  exceed  in 
mine  the  «nm  of  one  thousand  dollars,  exclusive  of  property  other- 
Wise  exempted  under  the  provisions  of  this  sectliin.  No  property 
shall  'be  SO'  exempt  which  the  assessors  shall  adjudge  has  'been  con* 
veyed.  to  snei  ;person  to  evade  taxation. 

11.  The  polls  md  any  portion  of  'the  estates  of'perS'Ons  w'ho  by 
reason  of  age,  infirmity  and  poverty  are  in  tie  Jndgment  of  the  as- 
'Semrs  unable  to  contribute  fully  toward  the  public  charges. 

tl.  The  wearing  apparel  and  'farming?  utensils  of  every  person;  his 
hou'sehold  furniture  not  exceeding  4>ne  thousand  dollars  in  value,  and 
'the  necessary  tools  of  a  meehailic  not  exceeding  three'  hundred'  dol- 
lars in  value. 

12.  Mules,  horses  and  neat  cattle  less  than  one  year  old,  swine  and 
'tieep  less  mum  six  months  old  and  domestic  'lowhi  not  exceeding 
fifteen  dollars<  in  'value. 

13*  The  property  of  the  following  classes  of  persons  to  the  amount 
of  'two  thousand  dollars  In  the  case  of  each  'peraon,  provided  the 
whole  estate,  .real  and  'personal,  'Of  the  .person*«o  excm^pted.  does  not 
exceed.  In  'value  the  sum.  of  five  'thousand  dolk.rs,  and  provided 
further  that  only  two 'thousand  'dollars  shall  be  exempted  to  any 
one  family,  and  that  the  combined  property  of  the  family  does  not 
exceed  five  thousand  dollars:  First,  soldiers  and  sailors  who  served 
in  the  m.i.litary  or  naval  .service  of  the  'United  Statea  in  the  war  of 
tie  rehe'llion  and  'w'ho  were  honorably  discharged  therefrom,  ^and 
Who,  by  reason  of  injury  received,  or  dl^sease  contracted  while  in  auch 
service  and  in  the  line  of  duty,  lost  "the  sight  of  both  eyes,  or  lost  the 
sight  of  one  t?ye,  the  sight  'Of  the  other  having  been  previously  lost, 


119 

or  who  lost  one  or  both  feet,  or  one  or  both  hands.  Second,  soldiers 
and  sailors  who  served  as  aforesaid  and  were  honorably  disrhaiji^ed  as 
aforesaid,  and  who,  as  the  result  of  disabilities  contracted  while  in 
auch  service  and  in  the  line  of  duty,  have  bee ome  permanently  in- 
capacitated for  the  performance  of  manual  labor  to  an  extent  equi* 
valent,  in  the  judgment  of  the  assessors  to  the  loss  of  a  hand  or  foot. 

Third,  Wives  or  widows  of  soldiers  or  sailors  who  would  be  en- 
titled to  exemption  under  either  of  the  two  preceeding  paragraphs. 

The  amount  of  Btate  tax  as  fixed  by  the  State  Tax  Coniniissioner 
varies  from  year  to  year.    In  1903,  it  was  |2,500,iMM);  in  1904, 
IE<IO,000;  in  1906,  94,000,000;  in  1906,  P,oOO,000. 

Total,  educational  'expen.see  .for  'the  year  1905,  #847,228.52. 

FUNDED  DEBT. 

Direct  Debt: 

Total  direct  debt  Jan.  1,  1905   |30, 809 , 750  00 

Increased  durlnir  tlie  year  by  issue  of  bonds,   760 , 000  00 

Total,     . .      131, 559 , 750  00 

Amount  of  Sinking  Funds  Jan.  1,  1905.   $15,233,154  89 

Net  direct  debt  for  State  piiriwiecB,  Jan.  1,  1906,  ,  —  114,215,766  27 

.Contingent  Debt: 

Tlie  unount  of  tlie  Contingent  Debt  Jan.  1,  1905>  was   .  164,989,412  00 

Increased  dnrlns  tbe  year  hx  Issue  of  bon'dS'.,     1,641.000  €0 

Amount  of  Sinking  Funds.  Jan.  1.  1905,     16,230,876  Sf9 

'Increase  during  tbe  year,   .l.,097',7Il  96' 

Net  Contingent  De'bt,  Jan,  1.  1906,   |I9,':301,763  « 


The  deht  incuFred  for  State  purposee  m  payable  by  the  Ooninion- 
wealth  at  large.  The  Contingent  Debt  is  a  loan  of  the  credit  of  the 
Commonwealth  to  certain  metropolitan  districts  for  water,  sewer- 
age and  parks,  and  to  certain  cities  for  the  building  of  armories;  and 
the  interest  and  sinking  fund  requirements  are  annually  assessed 
upon  said  cities  and  districts,  no  portion  of  the  debt  being  a  liability 
of  the  Commonwealth  at  large. 

Amonnt  of  'Taxes  received  'from  Corporatio'iis  for  year  ending  .Bee. 
31, 1005,  |5,874,mm 


120 

In  tie  "State  of  Michigan,  tie  dtate  'BeTeniie  for  tie  support  of  tie 
;|piienil  expenses  of  tie  Btttte  OoTernment  is  deriTed,  almost  ex- 
clusiveljy  from  direct  taxation.  Tiere  are  some  small  amonnts  de- 
riired  from  license  fees  and  fees  paM  into  tie  State  Treasury  from 
■eofieB  of  :recofi»  in  tie  several  departments,  and  interest  on  deposits 
of  State  ttonej  tiat  ^go  into  tie  General  Fund  and  ielp  defray  tie 
expenses  of  tie  State,  iiit  tie  direct  tax  is  tie  sdurce  of  ■revenue  in- 
tended, to  cover  suci  expensesw  fiese  expenses  are  for  salaries  of 
State  officials,,  and  ^Boards  and  Commissions,  tie  Judiciary,  and  tie 
running  expenses  mi  tie  various  State  institutions. 

Tie  rate  for  general  taxation  in  1IMI5  was  |2.45  on  eaci  fl^OOO  of 
valuation,  and  in  1906,  is  |2.11  on  eaei  |1,000  of  valuation. 

Properties  paying  Specific  Taxes  and  pro;perties  assessed  iy  tie 
State  9mr4  of  Assessors  are  exempt  'from  general  taxation.  Tiis 
etost  of  propeT'ties  is  railroad  conipH'Plect..  express  companies,  palace 
ear  com.pfinieB,  fast  freigit  lines,  ear  loaning  com:panies,  all  aa- 
iessed  iy  fie  State  Board  of  Assessors.  Telegrapi  companies,  tele- 
pione  companies,  canal  companies,  river  improvement  companies, 
and  toll  road  companies  pay  a  specific  tax  in  lieu  of  general  taxes. 

Tie  amount  of  tie  State  ^Tax:  for  ItOS,  is^  p,338,186' JO.  Tie  State 
ias  no  IniebteineBS, 

Tie  amount  of  Tix  ciarged.  in  1905  against  Car  Loaning,  Be- 
frigemtor  and  Fast  Freigit  'Lines,  Bxfiress  and  Railroad  Companies^ 
was  P|3iO,121J7. 

.fiaiifoad  and  Depot  Companies  pay  a  ''^specific  tax  upon  property 
atti  business/'   Tiis  tax  is  levied  upon  tie  ia^sis  of  gross  earnings 

•III  '""liilP 

'"ii'.Mlows: 

A  WO  auu  one-uau  per  ceni..  on  gross  income  wnen  earnings  per 
;mlle  nf  :wiad  in  State  are  f  2,000'  or  less, 

Tiree  and  one  qiiarter  per  'Cent.  'On  gross  income  wien  earnings 
per  mile*  of  road  in  State  are  from  P,000  to  |i,000. 

Four  per  eent.  on  gross  income  wien  earningS'  per  mile  of  road  in 
State  iaee  firom  f4,000  to  f 0,000. 

Four  and  one  ialf  per  cent,  on  gross  income  wien  earnings  per 
mile  of  road  in  State  a,re  from  P,OOO^to  P,000. 

Five  per  mmt  on  gross  income  wien  earnings  per  mile  of  road,  in 
State  exceed  P>'000. 

Ten  per  cent,  on  gross  .income  of  depot  companies  in  excess  of 
^PO,iOO  per  mile. 

Inter-State  lines  pa.y  tie  tax  on.  a  p*o  rata  mileage  proportion  of 
tieir  gross  income.  Tie  proceeds  of  railroad  tax  are  devoted  .to  tie 
priittry  <seiool  fund. 


1.21 

Tie  above  .State  tax  is  in  lieu  ..of  all  otier  "railroad  taxes,  except 
tie  ta.x.  locally  assessed  on  suci  railroad  pi-oi>erty  as  is  not  em- 
ployed for  purposes  of  operation. 

Freight  Line,  Sleeping  and  Parlor  Car  Companies  pay  a  State  tax 
of  two  and  one  half  per  eent,  on  their  gross  receipts  from  business 
done  in  tie  State. 

♦ 

MINNESOTA. 

Tie  revenues  for  State, purposes  in  tiis  State  are  derived  from  tie 
following  sources  and  at  tie  following  rates. 

A  tax  of  4  per  cent,  upon  the  gross  earnings  of  all  railroad  com- 
panies; a  tax  of  per  cent,  upon  the  gross  earnings  of  ail  telephone 
companies;  a  tax  of  2  per  cent,  upon  tie  gross  premiums  collected  by 
all' insurance  companies  ;  a  tax  of  6  per  cent  upcm  tie  gross  earnings 
of  express  companies,  allowing  tiese  companies  to  deduct  tie 
amount  paid  to  tie  railroad  companies  for  transportation;  a  tax  of 
3  per  cent,  upon  the  gross  earnings  of  sleeping  car  companies;  a  tax 
of  3  cents  per  net  ton  on  vessels  operating  in  international  waters 
and  enrolled  in  tie  State;  also,  a  tax  upon  telegraph  companies  upon 
tie  value  of  their  property  and  franchises  as  fixed  by  tie  State 
Board  of  Equalization. 

Tie  following  property  is  exempt  from  taxation  for  State  pur- 

1.  All  public  school  houses,  academies,  colleges,  universities  and 
seminaries  of  learning,  with  tieir  contents. 

2.  All  iouses  used  exclusively  for  public  worship. 

3.  All  lands  used  exclusively  for  public  burying  grounds  or  ceme- 

4.  All  public  property  used  exclusively  for  any  public  purpose. 

5.  All  buildings  belonging  to  institutions  of  purely  public  charity, 
including  origan  asylums,  homes  for  the  indigent,  and  public  hos- 
pitals, togetier  with  tie  land  actually  occupied. 

6.  All  fire  engines  and  other  implements  used  for  extinguishment 
of  fires,  with  the  buildings  used  for  the  safe-keeping  thereof. 

7.  All  public  libraries  and  libraries .  used  by  corporations  other 
than  those  for  pecuniary  purposes. 

8.  All  armories,  drill  halls,  and  other  buildings  used  exclusively 
for  the  benefit  of  amy  Company,  regiment  or  incorporated  military 
organization. 

9.  All  property  belonging  to  camp  or  grove  meeting  associations, 
Sunday  school  assemblies,  etc. 

10.  All  property  belonging  to  and  used  exclusively  for  tie  pur- 
pose of  any  State,  district  or  county  agricultural  society. 


^11.  All  tiitiIi]B:g8  aii  otlier  property  exchisivelj  by  bene- 
imill'  tiiwociatioiB  or  fraternal  benelieiary  iissoc-iations  in  carryiu^^ 
m  their  I>ii8iiie|8,  and  all  dues,  assessments  and  other  payment* 
and  tlie  accuniiilations  thereof,  and  the  reaerve,  emergency  and 
■other  mortuary  funds  of  snch  aitoclationfl, 

,12.  All  nniforma,  arms  and  '©qnipmenta,  and,  in  addition  thereto, 
other  personal  pro^perty  of  each  member  of  the  Hatlonal  ^Ghiard,  to 
An  amonnt  not  exceeding  Two  Hundred  Dollars. 

IS.  All  iM-rsonal  property  of  each  individual  liable  to  assessment 
01?  taxation  under  the  provisions  of  thli  chapter,  to  an  amount  not 
exceeding  One  Hundred  Dollars  In  value. 

lie  amonnt  of  Stale  tax  collected  for  the  year  ending.  July  81, 
mm,  for  revenue  purpose*  was  |l,217,mW;  for  State  schools  and 
■universities,  |1,«>1,266.35. 

The  State  debt  July  1, 1906  wa8.|700,CMMl. 

IlWiBBlFPI. 
CONSTITUTIONAL  PROVISIOMB. 

Uniform  tax.  on  property,  railroads  and 'other  'Corporations:  Taxa- 
tion shall  be'  uniform  on  all  property.  But  the  Legislature  may 
provide  for  a  special  mode  of  assessment  for  railroads  and  for 
other  corporate  property  mot  situated  wholly  in  one  county.  (8ec, 
112.)  The  property  of  corporations  shall  'be  taxed  in  the  ^same  way 
and  to  the  same  extent  as  the  property  of  iudividnala.  Sec.  181. 

flTATUTB"  PROVISIONS. 

.lallroai  Com^panieS':  (Annotated  Code  of  Misiisaippi,  sees.  3815- 
3876.) 

..listing,,  valuation,  etc.:  Railroad  compa,nie8  are  required  to  make 
«.ttnQal  .repo.rt«  to  the  State  .Baikoad  Com.mi88ion,  wtting  forth  their 
.property,  taxable  and  iiou-taxiiilfe,  their  capital  stock,  and  receipts 
for  the  year  and  the  values  of  their  respective  franchises.  The  Rail-" 
road  Commission  then  asffesnea  the  pro:perty  of  these  companiea, 
taking  into  considin-ation  the  'value  of  tie  franchise  and  of  the  cap- 
ital stock  enga.ged  in  business  in;the  State.  This  valuation  .Is  ap- 
:pirtloiiei.  amiong  the  counties  for  the  computation  and  collection 
of  the  tax. 

.Privilege  tax:  (Laws  of  18M,  p.  41,)  Railroads  a.l..so  pay  the  State 
an  annul  p-ivllege  tax.  For  this  purpose  they  are  divided  into 
four  classes,  according  to  their  gross  earnings  per  mile  for  the  year. 
'Ihe  taxes  .levied,  on  each  class  are  as  follows:  First  class,  per 
mile;  second  class,  |15  :per  mile;  third  ela.ss,  |10  'per  mile;  narrow- 
guage:  class,  P  per  mile. 

:ijOcal  taxation:  Railroad  real  estate  not  directly  em,ployed  for 


123 


traffic  operations  is  locally  assessed  and  taxed.  There  Is  also  a  local 
•tax  on  the  values  apportio,ned'  by  the  .State. 

MISSOURI, 

STATE  REVENUE  FUND. 

The  receipts  into  this  fund  are  derived  from  the  following  sources, 
via,: 

First— Tax  of  15  cent»  on  the  flOO  valuation  on  real  and  per- 
sonal property;  property  and  assets  of  corporate  companies;  stock 
and  undivided  profits  of  banks  and  local  insurance  companies; 
largest  amount  of  goods,  wares  and  merchandise  of  merchants  and 
the  raw  material,  finished  products,  with  tools,  machinery  and  ap* 
pllances  of  manufacturers,  on  hand  at  any  one  time  between  the 
first  Monday  in  March  and  the  first  Monday  in  June;  railroad,  bridge, 
telegraph  and  telephone  property;  steamboats  and  other  vessels,  and 
liquors  purchased  by  dramshop-kei  lu  i  s. 

Second— Tax  of  1  1-4  per  cent,  on  gross  receipts  for  business  done 
in  this  State  by  express  companies. 

Third— One-half  of  the  tax  of  2  per  cent,  on  the  gross  premiums 
collected  in  this  State  by  insurance  companies  not  organized  under 
the  laws  of  this  State. 

Fourth— License  tax  on  auetioneei-s,  brokers  and  exchange  deal- 
ers, dramshops,  peddlers,  ferries  and  billiards  and  other  tables. 

Fifth— Ta.y  of  1.  1-2  per  cent,  on  sales  of  dutiable  goods  by  auc- 
tioneers. 

Sixth— Fees  paid  by  corporations,  when  articles  of  incorporation 
are  issued,  under  section  21,  article  W  of  the  Constitution, 

Seventh— Interest  on  moneys  in  State  depositories. 

Eighth— Fees  for  services  of  Set  r(  taiy  of  State,  issuing  commis- 
sions, etc.,  and  of  State  Auditor,  registering  municipal  bonds. 

Ninth— Fees  for  commissions  of  notaries  public. 

Tenth— Receipts  from  sales  of  Statutes  and  Session  Acts. 

lleveiim— Receipts  from  fees  for  the  inspection  of  beer. 

Twelfth — Receipts  from  fines  of  pacMngliouse  companies,  etc. 

Thirteenth--Sixty  per  cent,  of  fees  collected  by  Excise  Commis- 
sioner. 

The  classes  of  property  exempt  from  taxes  in  this  State  will  be 
found  enumerated  in  Section  6,  Article  10,  of  the  Constitution,  which 
are  as  follows: 

The  property,  Real  and  Personal,  of  the  State,  Counties  and  other 
Municipal  Corporations,  and  Cemeteries,  shall  be  exempt  from  taxa- 
tion. Lots  in  incorporated  cities  or  towns,  or  within  one  mile  of  the 
limits  of  any  such  city  or'  town,  to  the  .extent  of  one  acre,  with  the 


billiings  tiereon,  maj  'lie  eiewpt"  from  taiation,  wlien  Hw  Mune  are  • 

Bied  excln»ively  for  religions  worBlip,  or  bcIiooIb,  m  fm  perposet 
piirelj  cMrttalile;  also  sucli  property,  Keal  mtk  PersoBal,  at  may  be 
iiBei  exdiiaively  for  agrieraltiral  or  horticultural  Bocietie«. 

'Bie  total  amomiit  of  State  Tax,  raisei  iiriag  the  last  iaeal  year 
(IMS)  waB  P,i76,222.45.  , 

The  amount  of  State  debt,  at  the  close  of  the  last  fiscal  year  (1905), 
was  14,398,839.42.  This  debt  eonsisf  s  of  what  the  State  Confititu- 
tlon,  mkdet  a  recent  amendmeiit,  terms  Cortiieatet  of  Iniebteiness, 
which  are  im,  the  nature  of  due  bills  and  held  by  the  State  'Treasnrer 
in  trnit  f iir  Common  iSchools  and  Seminary  Funds,  the  State  having 
speat  money  for  fltate  purposes  from  these  funds  and  under  the 
recent  amendment  of  the  Coustitution  this  debt  i«  made  perpetual 
and  draws  5  and  6  per  ^cent.  interest. 

In  1904  there  was  paid  to  the  Oonntiei  for  support  of  Public 
.fchoolB  the  iBum.  of  |1^:85|S30  J7. 

CONSTITUTIONAL  PKOVISION 8, 

B»m.ption  of  stocks:  Stocks  in  mj  company  shall  not  be  taxed 
when  the  property  repre«eoteii"  auch,  Btoekg'  is  taxed.  (Article 
XIl,  sec,  17.) 

Uniform,  tax  «  .property— license  taxes:  Taxes  shall  be  uniform 
upon  the  mme  claw  of  subjects  in  the  same  jurisdiction.  (Article 
XII,  sec.  11.)  The  Legislature  shall  levy  a.  uniform,  rale  of  assess* 
ment.  All  property  shall  be  taxed  at'"  its  just  value.  The  Legisla- 
ture may  also  impose  a  licent e  lax:  on  persons,  .and  corporations. 
Article  .XII,  sec.  1.) 

Railroads:  The  franchise,  roadway,  roadbed,  raila  and  rolling 
stock  of  all  railroad*  operating  in  more  than  one  county  shall  be  as- 
sessed by  the  State  Board  of  Equaliaation,  and  the  valuation  appor- 
tioned among  the  local  districta  on  a  pro  rata  mileage  haais.  (Article 
XII,  sec.  M.) 

STATUTE  PROVISIONS. 

Bial.Iroad  Com^piniM:  (Booth's  Montana  €ode,  ^secs.  .399S,  ^7S7-374S.) 

'Listing,  valuation,  etc.:  Railroad  companies  are  required:  W  luake 

to  the  State  full  annual  statements  of  their  property  of  operation, 
capital  stock,  earning s  and  indebtednoss.  Oi  the  bpla  of  these  re- 
turns, the  State  lloard  of  Equalization  assesses  franchise,  roadbed, 
rails  ;and  rolling  .stock  (whether  owned,  hired  or  leased.)  The  valu- 
ation thus  determined  .la  apportioned  among  the  counties  on  a  mile- 
age' 'ba.tis  for  the  computation  and  collection  of  the  tax. 

Local  taxation:  Baihroad  real  estate  not  in  the  right  of  wajy  hi- 
eiiiinf  stations  and  depots,  is  locally  assessed.  There  is  alio  a 


12$ 


local  tax  on  the  values  apportioned  by  the  State.  Railroads  operat- 
ing in  a  single  county  are  locally  assessed  and  taxed  on  their  prop- 
erty and  franchises.   (Booth's  Montana  Code,  sec.  3719.) 


M£BRA.SKAu 

The  total  receipts  of  the  General  Fund  from  Dec.  1902  to  Nov. 
30, 1904,  were  $7,306,194,  which  was  raised  by  general  taxation,  office 
fees,  interest  on  deposits,  U.  &,  Government,  etc. 

In  1903  and  1904,  the  assessed  valuation  of  property  under  the 
new  revenue  law  for  taxation  purposes  was  as  follows : 


Real  estate ,                        r, ... ,  ,  , . ,  „ ,  1184  ^ ,34,8 ^  ^42 

Personal  property  ,    110. 373 , 246 

Railroads,   46,082,852 

Telegraph  and  telephone,       260,536 

Pullman  company,   94  710 

Private  car  companies,  ,  106  221 

All  otlier  property.    IMilm 


STATE  DEBT. 

Statement  showing  the  Bonded  Indebtedness  of  Nehraska  by  Pre- 
cincts and  Counties,  1904. 


CO'iptiet:  Bonds. 

Amoiint  unpaid,  .......    ,  ^  |ltO7t,80t 

:Pi?«ciEots.:  Bonas, 

Amount  unpaid,  . .  .  ............  , . . . .  . , ,  4,020,437 

Floatlni^^DeM.  of  State: 

Amount  bearlns  interest,       2,253,368 


Property  and  franchise  taxes  are  taxed  according  to  their  valne 
in  inch  manner  as  the  Legislatnre  shall  direct. 

Bailroad  Companies  are  required  to  make  annual  reports  of  their 
property  and  its  value  to  tho^  State.  On  the  basis  of  these  Reports 
the  State  Board  of  Equalization  assesses  all  property  of  operation, 
and  apportions  the  valuation  thus  determined  among  the  Counties, 
where  the  tax  is  computed  and  collected. 

Real  and  personal  property  of  railroads,  not  in  the  right  of  way, 
is  locally  assessed  and  taxed.  There  is  also  a  loeaJ  tax  on  the  values 
apportioned  by  the  State. 


NEVADA. 

CONSTITUTIONAL  PROVISIONS. 

Uniform  tax  on  property:  There  shall  be  a  nniform  and  equal  rate 
©f  iiif  p.sn).ep'ta  and  taxation  on  all  property.   (Article  X,  sec.  1.) 


Corpumtioiii:  All  corporate  property  sliall  be  siiliieet  to^  taxatioa 
fie  mme  m  the  poperty  of  in,diviiual8..   (Article  VIII,  sec,  2.) 

STATITTB  PKOVISIONa 

Bailroai  Coraipaaie*:  (Cutting's  Compiled,  liawi  of  :Ne?aiii,  1861- 
imm,  sees,  mfi-1235).) 

MBtliife  Taltiation,  etc.:  Mailroai  coiiipaiiics  make  amniial  returns 
of  property,  wfcicli,  is  tssessei  bj  tie  State  Bmr§  of  Assessineiit 
and  Ef naliiation.  Tlie  Talnation  ietermined,  by  tliat  Board  is  ap- 
portioned amonf  tie  connties  for  the  eompntation  and  collection  of 
tie  tax.  In  ixing  Talnes,  statttte  provision  i-eqiiii-es  that  the  rail- 
road proiierty_  shall  mot  be  treated  as  so^  much  "land  covered  by  right 
of  way"  nor  "as  so  mncb  Iron,"  bnt  as  a  complete  operated  line  of 
road.  Boiling  stock  is  valued  and  apportioned  on    pro  rata  mile- 

Oil  MB* 

Local  taxation:  Allrtflroad  property  is  lot-ally  taxed. 

:MSW  HAMPSHmE, 

fie  revenues  for  Stale  purposes  are'  derived  from  tie  following 
siii#ces: 

State  Tta,  ■lailroad  Tax,  Insurance,  Mcense  fees.  Telegraph  and 
Telepione  Tax,  fees  (Secretary  of  State),  Pines  and  Forfeitures,  etc. 

For  the  tscal  year  ending  May  31,  IWS,  tiere  was  eollected  for 
itate  pirposes.  tie  sum  of  I581VTO7.75. 

fi*  rate  of  taxation  varies  from  year  to  year  and  diterent  iionnties 
pay  different  rates  i-anglng  from  fl.O  to  f  2.20  on  eaci  flOd  valuation. 

State  debt,  June  1, 1W6,  was  1788,960.28. 

Baiiroads  are  exempted  from  taxation  for  a  period  of  ten  years 
after  their  construction. 

The  State  Board  of  EiiualiEatlon  assesses  all  railroad  property. 
The  tax  is  levied  on  the  value  of  road,  rolling  stock  and  equipment, 
and  Is  in  lieu  of  all  taxes  on  .itpcks.  B«al  Istate  not  in  the  right  of 
way  is  locally  asses^sed  and  taxed. 

'Tie  total  rei!eipts  for  the  year  ending  May  SI,  1IMI5,  were  |1,S53,- 
IHMI-iS,  of  which  amount  ■|m,M1.40  was  paid  "by  Bailroad  Corpora- 
tions and  pi8,325,€T  by  8a„vingB  Banks. 

MKWJEBSEY. 

The  sources  of  :Bevenue  of  tils'ltate  for  State  purposes  are  taxes 
from  Bailroad  Coriiorations,  Miscellaneous  Corporations,  Fees  from 
Seeretafy  of  State,  Interest  on  Civil  War  Bonds,  Collateral  Inierlt- 
anee'Tax,  Conimiissioner  of  Banking  and  lusurnnce,  etc. 


127 


The  rate  of  taxation  varies  on  the  different  subjects  or  classes 
for  taxation. 

The  State  School  Tax  Fund  is  raised  by  direct  taxation.  The 
School  Tax  of  1905  was  levied  at  a  sum  equal  to  two  and  three- 
fourths  mills  on  each  dollar  of  valuation  of  the  taxable,  Real  and 
Pei'sonal  property  in  the  State  as  exhibited  by  tlie  last  abstract  of 
ratables  from  the  several  Counties  made  out  by  the  several  Boards 
of  Assessors  and  tied  in  the  State  Comptroller's  office. 

For  the  iscal  year  ending  Oct.  31,  1905,  the  Gross  Receipts  of  the 
State  Fund  were  14,598,075.75,  and  of  the  State  School  Fund,  f  1,- 
801,911.92. 

The  State  Debt  is  fll6,000. 

Bailroad  Companies  make  annual  returns  of  property,  stock  and 
indebtedness,  upon  the  basis  of  which,  in  addition  to  Corporation 
books,  etc.,  the  State  Board  of  Assessors  set  a  valuation  upon  all 

railroad  property  and  francltefe  A  tax  of  one  half  of  one  per 

cent,  is  levied  on  this  valuation  for  State  i>uri>oses.  In  addition  to 
the  State  Tax,  the  State  collects  a  tax  at  the  local  rate  upon  rail- 
road real  estate  in  each  tax  district,  the  proceeds  of  which  are  ap- 
portioned among  the  tax  districts  in  which  such-property  is  situated. 
Other  local  railroad  property  not  used  for  purposes  of  operation  is 
locally  assessed  and  taxed. 

Tie  amount  of  State  Taxes  collected  from  Railroad  and  Canal  Cor- 
porations for  the  year  ending  Oct.  31,  1905,  was  11,083,745,41. 

NEW  MEXICO. 

STATUTE  PROVISIONa 

Railroad  Companies: 

ISxemptton:  Railroads  are  exempt  from  taxation  for  a  period  of 
flix  years  after  their  completion.  (Complied  Laws  of  Hew  Mexico, 
1897,  sees.  3880-3881.) 

Taxation:  Railroad  property  is  assessed  and  taxed  like  the  prop^ 
erty  of  indi:¥iduals.   (Compiled,  ,La:W»  of  New  Mexico,  1897,  sec.  4025.) 

NEW  YORK. 

The  sources  from  which  the  State  of  Hew  York  derives  her  rev- 
enues for  State  purposes  are  as  follows: 

Direct  State  Taxes,  including  special  taxes  for  jud«?es,  stenog- 
raphers, &c.,  tax  on  corporations,  transfers  of  decedents'  estates, 
transfers  of  stocks,  trafficking  in  licjuors,  racing  associations,  lands 
of  non-resident  owners,  sales  of  lands,  State  institutions  (sales, 
private  patients,  &c.),  fees  of  public  officers  (including  fines  and 
penallfes),  foes  of  notaries,  interest  on  treasury  deposits,  insurance 


• 


"TSU 

iei»,ftiiieiit,  tank  ieprtment,  railroad  coinmi8«ion,  U.  8.  'Go?em- 
Meat  fOF  'SoWiers'''  ani  Sailors'  liomes,  friEeipal  and  interest  on 
boait  for  Canal  Debt  Sinking  Find  ani  interest  on  deposits  for 
mme,  l^roceeds  of  Sale  of  Barge  Canal  bonds,  trast  funds  inclnding 
principal  ant  interest  on  bonds  and  miscellaneoiis  sonrces. 

The  rate  of  taxation  for  State  purposes  is  ixed  bj  the  State  Board 
of  Equalization  and  said  rate  varies  from  year  to  jear. 

Special  exemption  from  taxation  by  Statutes  is  condemned  in 
tbeory  by  Legislators,  bnt  adoptt>d  in  practice  by  successive  enact- 
ments of  tie  Iiegislatare.  Tbe  exemptions  a-re  mainly  for  religions, 
edmcatiional,  charitable  and  like  bi^neicent  purposes.  The  aaMHP'*;^ 
vateatfon  of  all  cla^Bses  of  exempt  prO'perty  was  in  lid," '|1,3ST,- 
914,982,  of  which  the  State  itself  was  the  owner  of  |69,502,912. 
State  property  is  made  subject  to  taxation  lor  local  purposes  in  the 
Adirondack  region  and  in  n.any  mnnicipalities,  and  for  aid  to  dis- 
trict  schools  in  several  instances  to  a  limited  degree.  Exclusive  of 
the  ftiblic  property  held  in  the  State  of  New  York  by  Federal,  State,  ' 
Cmmtj  and  City  Ooverniients,  and  the  public  schools,  every  dollar 
•of  Msessed  property,  except  about  PTO,(M)0,OM,  is  taxed,  by  mme 
method  of  taxation,  for  State  purposes. 

In  J 905,  all  expenditures  for  educational  purposes  amounted  to 
t5,866,593J§,  of  which  amount  14,017,818.64  went  to  the  support  of 
the  common  schools. 

On  the  3ith  of  ■'Se:ptem,ber,  IfiS,  the  total  debt  of  the  State  was 

rilh'iidi  'iM'    iili  lliP'"lii''''  JFNIiiitflliiJnihi 

Ttotal  'recefpts  from  the  f oregiint  sources  tor  'the  jmr  ending  Sep- 
t^m:ber  80,  1905,  |20,105,5ti'ill9,  of  which  amount  :|«,9T4,811.49  was 
collected  from  Corporations. 

HOETH  CAlOLIllA.' 

CONSTITUTIONAli  PROVISIONS. 

Uniform,  tax  on^  property;  fraaiilie  and  income  taxes:  Taxation 
shall  be  by  uniform  rule  on  all  property.  The  Geueral  Assembly  may 
iiao  lay  taxes  on  franchises  and  income,  piH)vided  the  property  from 
which  income  is  derived  ia  not  taxed.   (Article  V,  sec.  X) 

STATOTE  PROVISIONS. 

Bailmad  Companies:  (La.ws  of  1899,  Chapter  15  and  Imws  of  1900, 

p.  04.J' 

liating,  Talnation,  etc.:  Bailroad  companies  annnally  report  their 
pro'perty-of  o,peration  to  the  State  Corporation  Commission.  The 
Commission  determines  the  value  of  this  property  as  If  it  were  the 
property  of  individuals.  Rolling  stock  is  valued  on  a  pro  rata  mile- 
age bails.  The  tnal  valuation  is  apportioned  tmong  the  ■counties 


129 


f dr  the  computation  of  the  tax.  The  tax  for  State  purposes  is  paid 
directly  into  the  State  treasury.  The  Commission  is  empowered  to 
examine  books,  papers,  etc.,  in  determining  valuations. 

Imal  taxation:  Bailroad  property  other  than  that  of  operation 
is  locaUy  aaaeMed  and  taxed.  There  is  also  a  local  tax  on  the  valnes 
apportioned  by  the  State. 

NORTH  DAKOTA. 

CONSTITUTIONAL  PROVISIONS. 

Uniform  tax  on  property:  All  property  shall  be  taxed  by  a  uni- 
form mle  according  to  its  true  value.   (Sec.  176.) 

Railroads:  The  franchises,  roadway,  roadbed,  rails  and  rolling 
stock  of  railroads  shall  be  assessed  by  the  State  Board  of  Equaliza- 
tion at  ita  aclHl  value,  and  rach  assessed  valuation  shall  be  appor- 
tioned among  the  local  taxing  districts  on  a  pro  rata  mileage  basis. 
Pec.  1T9.)  The  Legislature  may  provide  for  the  payment  of  a  per- 
centage of  railway  gross  earnings  in  lieu  of  the  above  taxes  on  prop- 
erty, except  the  local  taxes  on  property  not  in  the  right  of  way. 
(Sec.  176.)  / 

Reports  by  railroad  companies:  Railroads  shall  make  annual  re- 
ports to  the  State  a«  prescribed  by  law.  (Sec.  149.) 

BTAf  OT«'  PBOinaiOlf & 

Bailroad  Companies:  (Reviaed  Code  of  North  Dakota,  1895,  sees. 
iaSl-1333.) 

.  liatinir,  valuation,  •etc.:  Railroad  compa.nies" make  annual  retuma 
of  their  property  to  the  State  Board  of  Equalization.  On  the  basig 
of  these  retams,  franchise,  roadbed,  roadway,  rails  and  rolling 
stock  used  in  the  State  are  assessed  at  their  actual  value.  Corpora- 
tion books  and  papers,  as  well  as  witnesses,  may  be  summoned  to  as- 
sist ,  in  determining  valuations.  The  valuations  are  apportiomed 
among  the  counties  for  the  computation  and  collection  of  the  tax. 

Ijocal  taaaHon:  Property  other  than  that  of  operation  is  locally 
aseessed  and  taxed.  Theipe  ia  also  a  tax  on  the  values  apportioned 
by  the  State.  . 

OHIO. 

The  receipts  of  the  General  Revenue  Fund  come  entirely  from 
excise  and  other  sources  of  direct  taxation,  there  being  a  property 
tax  levied  for  State  purposes  of  1-35-100  mills  which  fs  levied  on  the 
grand  duplicate  of  the  State  for  the  following  purposeis:  Sinking 
fm^,  13-100  of  a  mill,  the  University  Fund  22-100  and  the  State  Com* 
mun/^School  .Fund  one  mill, 
i 


fid 

Hie  Boiircfsi  fmm  which  tlie  Heneral  Bawniie  Fund  demen  Ita 
reeei|it«  are  Excise  Taxes,  lieing  1  per  cent  upon  the  grpas  receipt* 
©f  all  ,pnWic  service  'Oorporatieiis,  B'irect  Inlieritaiice'  Tax,  being  2 
psr  'cent  upon  the  net  inheritamw,  the  Corporation  Tax,,  being  one- 
tenth  of  1  pm  cent  upon  the  issued  stock  of  ail  dorpcirations  excispt- 
ing  th'Ose^  that  :pay  nnder  the  exchte  tax  laws,  the  Insurance  Tax,  the 
liitnor  Trtilc  Tax,  flhow  Liecttie^  Ancti^^n  Dntles,  <aigarette  and 
Collateml  Inheritance  Tax. 

There  Is  no  particular  class  of  propertj  exempt  from  taxation  for 

Slate  .purposes. 

During'  the  year  ending  Hovemher  M,  IIMW,  there  was  colleetad  the 
followiiig: 

Cteneral  fund,   , .,,   |I|KI7,271  81 

'tttikliiK  TmAf  ♦••••••«■••••••••••••••••»»•»•»,...,.,,,,,,,,,,••,  SMt^B'  35 

OmnuMn  adhNwl  .timd ,   ,  St'US.lSS  66 

UllIircMlty  fimd,  •••«•>•■•••■.■.■  •  ■  •  ■  • « •  #"47©  46 

'There  la  practi:cally  no  State  debt  ''There  are  $lfim  of  Bonds  long 
since  due  and  not  bearing  interest  since  due,  that  ha?#  never  been 
presented  for  payment,  which  are  supposed  to  be  lost  or  destroyed. 

Tlie  Constitution  requires  that  all  Property  shall  be  taxed  accord- 
iig  to  a  uniform  rate,  and  at  its  true  cash  value,  and  that  all  Cor- 
porate Property  shall  forever  be  taxed  like  that  of  individuals. 

A  Board  of  Appraisers,  consisting  of  the  Auditors  of  the  different 
Counties  Appra:iie  Ballroad  :Property.  Annual  Repo'rlllllill^  % 
all  Companies.  Based  upon  the  facts  contained  therein  all  Property 
tft  Oferaitien,  Moneys,  ud  ■Credits,,  are  assessed  upon  a  pro  rata  piil^ 
^ag^'  ba:iia:' 

■this  'Valuation  is  apporiontd  .among  the  "ConnMes  f^r  'Computation 
and  collection  of  the  tax. 

lailfoads  pay  the  State  an  Szcise  Tax  of  one-half  of  1  per  cent  an- 
nually, m  the  Oross  Bamlngs  from  business  done  in  the  State,  and 
upon  interstate  Beceipts  upon  a  mileage  proportion. 

The  values  apportioned  by  the  State  are  subject  to  a  local  tax,  also 
the  Beal  Estate  of  Ballroad  Companies  not  in  the  right  of  way. 

fie  total  amount  of  Excise  Taxes  assessed  on  the  Builroad,  Street 
lailway,  Pullman,  Freight,  Electric  I4ght,  Artiicial  and  Matural 
Gas,  Telfgraph  and  Telephone,  Water,  Express,  Messenger  and  Pipe 
liiie  Corporations  for  the  year  1906,  was  §1,813,669.45. 

* 

0E3iAH0MA. 

KTATOMS  FilOViaiONS. 

.lailtoai  Compainies/:  ''(Ijiws  of  1896,  pp.  .224-229;  ^see  also  'Laws  of 
ISM,  ^p.^  2194 


Listing,  valuation,  etc.:  Ballroad  companies  are  re<iuired  to  make 
annual  reports  to  the  Territory.  All  property  of  operation,  moneys 
and  credits  are  assessed  at  their  actual  cash  value  by  the  Board 
of  Ballroad  Assessors,  wio  are  empowered  also  to  examine  corpora- 
tion books  and  records,  and  to  iummon  witnesses,  etc.  The  valua- 
tion determined  upon  is  apportioned  among  the  counties  for  the  com- 
putation and  collection  of  the  tax.  Oars  used  by  a  railroad,  but  not 
owne#  by  it,  are  listed  against  the  company  to  which  they  belong. 

iiocal  taxation:  Beal  estate  not  in  the  right  of  way  is  locally  as- 
sessed-and  taxed.  Inhere  is  also  a  local  tax  on  the  values  ap- 
.portioned  by  the  State. 

OBEOOlf. 

CONSTITUTIONAL  PROVISIONS. 

Uniform  tax  on  property:  There  shall  be  a  uniform  rate  of  assess- 
ment and  taxation.  AH  property  shall  be  taxed  at  its  just  value. 
•(Article  IX,  sec,  T.) 

STATUTE  PROVISIONS. 

Transportation  Companies:  (HilFs  Annotated  Laws  of  Oregon,  1892, 
pp.  1281-12|P4.)' 

Tmnsportatlon  companies  generally  are  assessed  and  taxed  on 
their  property  in  the  same  manner  as  individuals. 

Railroad  rolling  stock,  including  all  cars  hired  or  leased,  is  an- 
nuajly  reported  by  the  managing  officers  of  railroads  at  their  places 
of  busineis,  and  m  aj^rtioned  among  the  counties  on  a  pro  rata 
mileage  basis.  Boiling  stock  engaged  in  inter-state  business  Is 
assessed  on  a  pro  rata  mileage  portion. 

BHODE  ISLAND. 

CONiTITOTIONAL  .PHOVISIONR. 

Taxation:  The  general  assembly  shall  provide  for  the  assessment 
of  taxes  aa  It  may  think  best. 

BTATOTB  PROVISIONS, 

Ballroad  Companies: 

* 

Ballroad  companies  are  taxed  on  their  property  in  the  same  man- 
ner as  individuals.  If o  express  provision  is  made  for  railroad  taxa- 
tion in  the  law  of  the  State. 

Ql^ljmn^  f!  A  ROT.™  A 
C30NfiTITUTI0NAIi  PBOVIBiONa 

Uniform  tax  on  property:  There  shall  be  a  uniform  and  equal 
rate  of  assessment  and  taxation.  All  property  shall  be  taxed  at  its 
just  value.   (Art.  IX,  sec.  1.) 


.182 


CorpomtioiiB-:  Tlie  propertj'  of  corpamtioni.  .iiiall  be  subject  to- 

ti|Siitiii9*  (;A>ft»       sec*  It) 

'flTAllMJ'I'B  PRO'VISIOl'f'S* 

ImilroAd  Ctonipfiiiiet:  'Pevlwi  Statiiteg  of  iBootb  Oarollsfti  ISOS,  pf* 

.ijiHiingi  vaiimiiini,  ew..  Huaufniia.  ciiiiij»,me»  are,jeqiiirea  aunimiij 
to  list  witb  tbe  Coinptro]lei>Cleiieiiil  of  tie  State  tbeir  entire  pfop- 
ettf'  of  openitioii,  moneTSt  credits,  etc.  Annial  :reporti  are  made 
aliio  to  tbe  count j  auditors  of  property  witMn  tbe  Tariout  counties. 
1?lie  Oomplroller-Oeneral  is  empowered  to  examine  corporation 
books,  papers,  etc  A  Taluatiou  is  set  upon  the  property  as  listed 
by  tbe  Btate  Boat i"  of  AssessorSy  and  the  valuation  thus  determined 
is  apportioned  among  the  counties  for  the  computation  and  collec- 
tion of  the  tax. 

Local  taxation:  BaSfoad  :rei3  estate  not  in  the'  right  of  way  is 
locally  asseiiaed  and  taxed.  There  is  alio  a  local  tax  on  the  values* 

apportioned  by  the  filate. 

:B0'IJ1!II'  DAKOTA. 

COMOTITOTIONAIi  PROVISIONS. 

Unlfom  tax  on  property;  Corporations:  All  taxes  shall  be  uni- 
form on  all  property.  Corporate  property  shall  be  assessed  and 
taxed  as  near  as  may  be  Me  indliridual  property*  (Art.  .XI,  sec.  2.) 

Bailroat  ^tisiiorii:  Railroad  companies  shall  make  annual  reports 
to 'Ike  iBtatti  m  by  law  prescribed.  (Art..  XYII|  sec.  12.) 

BTATOTli  PBOVISIONS. 

Bailroad  ''OMipa^iiet*: 

Listing,  valuation,  etc.:  Bailroad  companies  make  annual  reports 
:to  the  State  Board  of  Assessment  and  Equalisation  of  thelT'"  earn- 
ings and  property  of  operation.  ,,^.-0n  the  basis  of  these  returns  a 
Taluation  is  reached,  taking  'Into  consideration  gross^  and  net  earn- 
ings, and  is  apportioned  among  the  countieS'  for  the  computation  and 
collection  of  the  tax. 

"Local  taxation:  All'railfoad  property.other  than  timt  of  operation 
is  locally  assessed  and  taxed.  There  is  also  a  local  tax  on  the  Talues 
apportioned  by  the  State. 

TBIWESSBE. 

OOmVITOTiOBIAIj:  PROinSIOHS,. 

Uniform  tax  on  property:  All  property  shall  be  taxed  uniformly 
:MCordini.to  Its  value,  m  tbe  L^slature  shall  direct.  (Art.  II,  sec 


mi 

€ 

Bailroad  Companies:  (Laws  of  1897,  Chap.  5.) 

Listing,  valuation,  etc.:  Bailroad  companies  file  annual  schedules 
of  property,  stock,  indebtedness  and  earnings  with  the  State  Bail- 
road Commission,  by  whom  a  valuation  is  set  upon  railroad  property, 
with  due  regard  for  franchises,  stock,  bonds  and  earnings.  The  val- 
uation thus  determined  is  examined  by  the  State  Board  of  Equaliza- 
tion and  certiied  to  the  State  Comptroller,  These  taxes  are  paid 
into  the  State  treasury. 

In  reaching  a  valuation  the  Bailroad  Commission  has^power  to 
examine  corporation  books  and  papers.  Bailroad  property  having 
actual  situs  is  known  as  localized  property,  and  that,  having  m 
actual  situs,  is  known  as  distributable  property,  and  is  valued  on  a 
pro  :rata  mileage  basis. 

Bailroad  companies  not  paying  the  State  ad  valorem  tax  pay  an 
annual  tax,  as  follows:  Companies  controlling  or  operating  4CM> 
miles  or  more  of  road  pay  f  10,€00  for  business  done  in  the  State; 
from  100  to  400  miles,  f 5,000;  from  25  to  100  miles,  f 1,000;  leii Hiit 
25  miles,  flOO.   (Laws  of  1897,  pp.  74-77.) 

Local  taxation:  Bailroad  real  estate  and  personalty  (having 
actual  situs)  are  locally  assessed  and  taxed. 

Each  county  through  which  a  railroad  runs  its  lines  may  levy  a 
tax  of  1500  against  such  company,  and  each  incorporated  town  a  tax 
of  t2o.    (Laws  of  1897,  chap.  5.) 

Railroad  terminal  companies,  in  counties  of  90,000  inhabitants  or 
over,  pay  a  tax  of  |500;  in  counties  of  70,000  to  90,000  inhabitants, 
1400,  and  in  counties  of  50,000  to  70,000,  P00.  (Laws  of  1897,  pp. 
74-77.) 

TE'  ?CA.f^- 

'  'CONSTITUTIONAIi  PR0VISIONR 

Taxation  shall  be  equal  and  uniform.  All  property  in  the  State 
shall  be  taxed.  The  Legislature  may  also  impose  license  and  in- 
come taxes. 

All  railroad  property  shall  be  assessed  in  the  several  Counties. 
Boiling  stock  may  be  assessed  in  gross  in  the  County  where  a  Com- 
pany's principal  office  is  located,  the  resulting  tax  to  be  apportioned 
by  the  Comptroller  among  the  Counties  on  a  pro  rata  mileage  basis. 
All  iMIIlad  property  shall  bear  its  proportional  share  of  municipal 
taxation. 

STATUTORY  PROVISIONS. 

Bailroad  Companies  pay  ad  valorem  taxes  on  their  franchises  and 
upon  all  property  owned  by  them  in  the  State,  each  County  through 
which  a  road.  runs,  assessing  and^llecting  the  State  and  County 
Taxes  on  the  number  of  mites  of  line  and  superstructure  within  its 


liiillt*  Bailroad  dympaniei'  ilio^  pif  ^  to  the  Stale  mi  occupitioii  tm 
at'  1  per  cent,  on  gross  receipts:  ^flriMir,piS8eii||«!r  tmveL  The  tax  Is 
paid  f  larterly  to  tie  Oomptroller  on  a  sworn  statement  by  antlior- 
iwi  oii.cers  of  tie  varions  €onpii:nim  SteamlNiat  and  Stage  '"Com- 
'paaies  pay  tie  'tame  'tax. 

'Hie  sources  from  wMch  revenues  are  deriYed  in  tie  State  of  fHii 
are  as  follows: 

Oollec'tiott  'from  Tax  Bolls  (ad  TaloKm  'taxes  on  all  property  sub- 
ject to  taxation),  Collections  from  State  Departments,  snci  as  office 
fees,  ^Aarter  'f ees^  franchise  Taxes,.  'Oross  Beeeipts  or  Income  Taxes^ 
Occupation  and  Poll  Taxes,. 

Ilate  of  Taxation:  State  ad  valorem  20  cents  on  tie  fllMI  ▼alua- 
"tion;  6'tate  Sciool  .18  cents^  on  tie  flOO'  valuation. 

.Bevesm  collected  .for  tie  year  IMi,  State  Bevemie,.  9^Wf^jMIM; 
Sdiool,  |4,lli,772bSS% 

Bonded  debt,  PyWS^iM. 


C501f 'STITUTIONAIj  P'ROVMlONa 

Uniform  tax  on  property:  Tiere  siall  be  a  uniform  and  eijnal  rate 
of  asseasaent  ud  'taxation  on  all  nropertv  in  tie  State,  Ever? 
person  and.  corporation,  siall  be'  tued.  In  'proportion  to  value  of  prop- 
erty-  (Ar'ticfe  XIII,  sec.  S.) 

..All  persons  and  corporations  doing  business  in  tie  State  siall  'be 
'fliil^ject  to  taxation  for  State  and  local  purposes  ..on.  ill  'tieir  prop*' 
'trty.  (Article  'XIV,  sec.  10.) 

'Boiling  stock  siall  bO"  considered  and  taxed  as  'personalty.  (Article 

BaMroad  Companies:  (Laws  of  1899,  pp.  102-103.) 

Msting,  -valuation,  etc.:  Tie  offi.cials  of  'railroads  operating  In. 
'more^  tiaa  one  county  are  'required,  to  make  .annual  :reports  to  'tie 
waie,  •serong  .lorin  mi  ineir  properc y  ana  ifs  vaiue.  \m  tne  oasis  oi 
'tiese  'reDorts  'tie  'fariouS'  com'Oanies  are  asseswd  bv  tie  State  Board 
of  Bqualization  on  tieir  property  and  franchises.  Rolling  stock  is 
valued  on  a  pro  rata  mileage  basis.  The  total  valuation  is  appor- 
tioned among  tie  counties  for  tie  computation  and  collection  of  tie 

:ijoca.l  taxation:  .Bailroad.  lands  not  employed  for  operating  pnr^ 
poses  are  locally  assessed  and  tax^.  Tiere  is  also  a  local  tax  on  tie 
'Vilues.  .apportioned  by  tie  State. 


1^'' 
VERMONT. 

STATUTORY  PROVISIONS. 

Railroad  Companies  are  required  to  make  full  returns,  not  more 
frequently  than  biennially,  to  the  Commissioner  of  State  Taxes,  who 
appraises  the  value  of  the  railroad  property,  including  the  Corporate 
franchise.  In  tie  case  of  inter-state  roads,  tie  valuation  is  deter- 
mined on  a  pro  rata  mileage  basis._^  Tie  rate  of  tie  tax  is  seven- 
tentis  of  1  per  cent.  Railroad  Companies  may  pay  in  lieu  of  tie  tax 
on  property  and  f  ranciise  a  tax  of  2  1-2  per  cent,  on  gross  earnings 
from  business  done  in  the  State,  including  a  pro  rata  mileage  portion 

of  the  inter-state  earnings, 
ft 

LOCAL  TAXATION. 

The  real  and  personal  estate  of  all  transportation  companies  not 
used  for  operating  purposes  is  appraised  by  the  listers  of  tie  tovrns 
like  tie  property  of  individuals* 

YIBdlSIA. 

OONBTITOTIONAL  PRO¥IBION& 

Uniform  tax  on  property:  Taxes  shall  be  uniform.  All  property 
shall  be  taxed  according  to  its  value.   (Article  X,  sec.  1.) 

STATUTE  PROVISIONS. 

Bailroad  Companies:  pjiws  of  189T,  18i8,  pp.  70^;  also  Code  of  - 

Listing,  valuation,  etc. :  Railroad  companies  are  required  to  make 
annual  returns  to  tie  auditor  of  public  accounts,  setting  f  orti  tieir 
entire  property  and  their  gross  receipts  and  net  earnings  from 
operation.  Tie  auditor  is  empowered  to  examine  corporation  books 
and  papers.  The  board  of  public  works  appraises  all  railroad  prop- 
erty. The  taxes  on  this  appraisement  are  paid  into  the  State  treas- 
ury. 

Gross  receipt  taxes:  Railroad  companies  also  pay  a  tax  on  gross 
receipts  to  pay  tie  expenses  of  tie  railroad  commission* 

Local  taxation:  Railroad  real  estate  not  in  tie  rigit  of  way,  in- 
cluding depots  and  otier  buildings,  is  locally,  assessed  and  taxed. 
Canal  Companies: 

These  companies  are  assessed  and  taxed  on  tieir  jwroperty  like  rail- 
roads. 

WASHINGTON.  * 

CONSTITUTIONAL  PROVISIONS. 

Uniform  tax  on  property  :  Tiere  siall  be  a  uMf orm  and  equal  rate 
of  assessment  and  taxation  of  a'll  pro;perty'  in  tie  State.  (Article 
"VII,  'SeCf  ^) 


'Curporationi:  C^rpomte  property  shall  'be  tii»i/:iii  neiirly  iii.maf 
be  by  the  same  metheii  at  are  fellowed  in  taxing  individual  piip- 
erty.  (Artlele  VII,  «ec.  3.) 

lelliBf  ateek:  shall  be  eenildered.  and.  taed  at  ;penoaal.  proprty. 

'(Af  tide  .XII,  -lec.  IT,) 

STATOTM  FmOVlBIONS, 

lailread  Cenpi^iiiM:  (Ijiwa  nf  im,  m  Mi^BSJ 

Mrtiif,  valuatioE,  etc.:  Bailroad  companieB  are  rei|:«ired  tO'  re- 
■tlini,  to  the  State  auditor  scheduleB^  of  their  entire  prope'rty  of  opara^ 
tioa,.  capital,  stoclc,  earningi,  expenses,  and  indebtedneMi.  The  pwip- 
erty  Is  "tien  'aaaessed  for  itate  tazea^  by  the  State^  Board  of  Sqnalisa* 
tlon* 

Iiocal  taxation:  Bailroads  are  locally  ansessed  and  taxed  on  all 
tieir  property,  on  the  basis  of  annual  lists  which  they  are  required 
to  ttake  in  each  county.  Boiling  stoelt'  is  mined.,  on  a  pro  rata  mile-  * 
age  basis. 

BxpresB,  'l^niiiBporlaMon  'iind  Stagf'^  Oonpanies:  (Lmmn  of  wm^ 

fhese  'Companies  are  ta.xed  on  their  personalty  in  the  countlei 
where  it  is  kept 

WB8T  VIBGIUIA, 
Ihe  State  Fund  .raised,  amounts  to  about  P,W)0,(MM),  'per  annum. 

In  this  State  the  f  ol.low:lng  Olassev  of  Personal  Property  are  sub- 
ject to  taxation: 

Horses,  Mules,  'Cattle,  Sheep,  .H.ogs,  Agricultural  Products,  Oar- 
riages,  Watches^  and  Clocks,  Pianos,  .Household  Goods,  etc.  ^Taxa-~ 
tlott  is  nnlform  and  equal,  on  all  Property  throughout  the  State. 

Bailroad  Companies  are  jequlred  to  make  detailed  annual  Reports 
to  the  State  Auditor,  setting  forth  property  of  operation,  capital 
rtock,  Bonded,  debt,  .l!a.rnings  and  Expenditures..  On  'the  basis  of 
these  returns,  after  approval  'by  the'  .Boa,rd  of  Pubic  'Works,  'who^ 
.have  tcceas  to  the  corporation  books  and  paiperS'  and  may  examine 
corporation  witnesses,  the  State  Auditor  sets  a  valuation  upon  rail- 
road property  and  apportions  the  same  among  the  local  tax  dis^ 
tricts,  liiere  the  tax  is  computed  at  the  usual  rate  and  certified  to 
the  'State  Auditor.  'The  tot.al  taxes  are  then  paid  into  the  Btate 
tr^a.sury. 

BallrcMd  .Beal  Estate  not  employed,  lor  purposes  of  operation  is 
localy  .assessed,  and  taxed.  Each  local  district  also  -receives  its 
share  of  the  taxes  paid  Into  the  State  treasury. 


WISCONSra. 

This  Fund  embraces  all  the  Revenues  of  the  State  applicable  to 
the  payment  of  the  ordinary  expenses  of  the  State  Government. 

tSlie  sources  from  which  it  is  derived  are,  a  General  Fund  Tax,  a 
TtJL  on  ^ivil  actions,  a  Tax.  on  legacies,  license  of  Bailroad  Oom- 
pnieB,  Log  Driving  and  Booming  Companies,  Telegraph  and  Tele- 
phone Companies,  Street  Bailway  and  Electric  Light  Companies, 
nisurance  Companies  and  Hawkers  and  Peddlers;  fees  received  from 
Notaries  Public,  from  various  State  oflSces  and  from  the  sale  of 
books  and  reports. 

The  expenditures  theref  rom  are  authorised  by  permanent  and  tem- 
porary ai^ropriations,  and  by  the  several  laws^  requiring  'the  Secre- 
tary of  State  to  audit  accounts. 

The  total  receipts  of  the  General  Fund  for  the  fiscal  year  ending 
June  30,  1904,  were  13,227,631.18,  out  of  which  was  disbursed  to  the 
Common  Schools  |110,687.86;  to  the  State  University  f 486,836.25;  to 
Normal  Schools  f273,103.80;  to  Free  High  ISchools  f97,437.95. 

To  the  total  receipt  oi  the  General  Fund  for  the  year  1904  there 
was  paid  as  a  license  by  Bailroad  Oompan|M^tl,&lS,896.2S; 
Street  Bailway  and  Electric  light  ComptnleB,  112,071.35;  Telegraph 
Companies,  f 13,067.46;  Telephone  Companies,  f 44,398.22;  Fire  In- 
surance Companies,  f 157,799.83;  Life  Insurance  Companies,  |330,- 
164.41;  Loan  and  Trust  Companies,  f 3,090.43. 

There  is  no  special  exemption  from  taxation  for  State  purposes  in 
the  State  of  Wisconsin. 

* 

The  distribution  of  debt  June  30, 1904,  was  as  follows: 

Cwtiflcates  of  IndebtetoeiB: 

Normal  School  fund ,     515 , 700 

'^'^^'^®''S^^y    fund ,     •........■•.•»••.•  a  ••■.••«...«.■.■  t        m  mm  »  »a  »  m  XXl  t  000 

■A^t'lcultiir&l  CqII^S'^  ftiiidt.  *  •  *  •  •  • .  >  •  ■  ••**.••.•  .«»••■  60^600 


CONSTITUTIONAL  PROVISIONS. 

Taxes  are  uniform,  and  upon  such  Property  as  the  Legislature  maj 
from  time  to  time  prescribe. 

STATUTORY  PBOVIBIONS. 

Bailroad  Companies  make  Returns  to  the  State  Treasurer  of  Gross 
Earnings,  specifying  them  per  mile  of  line.  License  Fees  are  then 
levied  as  follows: 


Four  per  cent,  m  40  mills  on  total  etmiusi  of  fS^CNM)  or  more 
per  mile;  S  1-2  per  cent,  or  3@  milk  on  total  gross  earnings  between 
PySOO  and  P^OOO  per  mile;  3  |ier  cent,  or  30  mills  on  total  gross  earn- 
ings lietireea  P|O00  and  P,iD0  :per  mile;  2  1-2  per  cent  or  26  mills 
on  tie  excess  aliOTe  |l,ii00  'per  mile;  pins  p.O0  per  mile  wlien  gross 
emrninga  «re  lietween  and  P,000  per  mile;  and  p.00  per  mile 
wlien  less  tlian  11,500  per  mile. 

Bailroads  liiillt  on  pile  or  pontoon  Mdges  pay  at  the  special  rate 
of  2  per  cent,  or  20  mills  on  their  Gross  Earnings. 

'fkem  is  no  Local  Tax  on  SallroadSy  exce|>t  tliat  Lands  owned  "bj 
fbem,  not  used  for  .itei^lroad.  purposes^  are  assessed  and  taxed  likS' 
'pnpertf'  of  iBii:vldQals« 

Hi 

W  l.'tJj|l.l.A'l3l. 
CONSTITUTIONAL  PBOVISIONS. 

Unifomi  taxation,  listing,  etc.:  All  taxation  sball  lie  ei|nal  aiid 
uniform.   (Article  I,  sec.  2&) 

All  lands  ^tiii.  im.pro¥ements  thereon  shall  be  listed  and  assessed 
separately.  (Article  XV,,  sec.  1.) 

Bailroads:  fhere  shall  he  a  State  Board,  consisting  of  the  Audi- 
tor, Treasnrer  and  Secretary  of  Btate,  which  shall  assess  at  Iheir 
aetnal  vaine  the  fiwnchisesy  'roadway,  roadbed,  'rails  and  rolling 
stocii  nf  .all  fiilhroa:ds  and  other  common  ca'rriers.  This  valuation 
'■haM.  be  alfomnnei  among  'the  counties  as  the  basis  of  taxation. 
(Article  XV,  see.  m) 

'BeportS'  of  railroad  companies:  All  railroads  operating  in  the 
BtatO'  m:iist  'make  annual  reports  of  .thdr  business,  as  the  Legislature 
:aiay  preserihe.  (Article  X,  'sec.  X) 

BTAWra  PROVISIONS. 

.lailroad  'Companies:  (Bevised.  Statutes  of  Wyoming,  1809,  secs.^ 
17M-1707.) 

.Hating,  valuation,  etc.:  Siiiioad.  CJompanies  are  required  to  make 
attnia].  reports  to  the  State  "Board,  of  BquaHsation,  setting  forth  all 
property  of  opera^tlon.  On  the  'iiasia  of  these  .reports  a  valuation  is 
determined,  covering  property  and  franchises;,  and  'is  apportioned 
amoiii  tie  local  districts  for  the  computation  and  collection  of  the 

Local  taxation:  'Bailroad  real  estate  not  'Employed  for  pufpnges  of 
operation  is  locally  assessed  and  taxed.  There  is  also  a  local  tax  on 

tit  values  apportioned  by  'the  State. 


■ 


INDEX. 


Accoanttiv  Department,     § 

^^ccoutttSt ^Bofl»i*(i  off  .••••'••.••..•......•..•.'•.•..••....■*.*•.....•..•...•....•..  '9' 

Agrlcnlture,  Board  of.     26 

Alabama,  tax  laws     ...    105 

Allegrlieny  Valley  Railroad  Company,  bonds,   99 

Annuity  for  Right  of  Way     100 

Appropriation  to  Public  Schools,  1835-1906,   49 

Appropriations  to  TownsMp  'High  Schools,  1901-1906,   61 

ArlaMj^tax  laws,       im 

Auctioneers'  license   9i 

Auditor  General,  act  creating  office  of,   .  ,   n 

Auditor  General,  powers  and  duties  •    ,  18 

Auditors,  act  creatins,     9 

Audi  tors  General ,   18 

Balances  in  State  Treasury  .»  ,   32 

Banks,  tax  on   .....       gg 

Banks  that  issued  relief  notes,     sg 

Bankeraand  Brokers,  tax  on  gross  receipts   99 

^3111iaJ*d  license ,                                                                         ......  9$ 

..Boaird  of  A.ocounts ,  •••.•••••••■•••.......»............»»..,,..,,..,,.,.,,..,,  9' 

Agriculture     95 

Public  Accounts,  ...I [.*.*."  28 

Public  Grounds  and  Buildings,       95 

Revenue  Commissioners,       M 

Sinking  Fund  Coitimissiimers.   95 

State  Military,   .  ^ 

Trustees  Soldiers'  and  Sailors'  Home,   ....  26 

Bonoto  of  Allegheny  Valley  Railroad  Company,   99 

Bonus  and  Corporation  Tax  paid   ..   *  44 

Bonus  on  capi  tal  stock.      , ,   gl 

Bottlers*  license,       93 

Brewers  and  Distillers   98 

Brokers  and  Bankers,  tax  on  gross  receipts     99 

ncense,  ,..«.......,..,,  94 

Building  and  Loan  Associations,  tax  on,  , .  91 

California,  tax  laws   108 

Capital  Stock,  tax  on,  , ...  88 

n^^Hfi'            paid  on,   59^68 

Certificates  outstanding,  , . ,  , . , . ,  17 

Charitable  Irastitutione,  amounft  paid  to  support,     49 

Collateral  Inheritance,  tax  on,    m 

Colorado,  tax  laws   |08 

Commissions,  Notary  Public ,     !.*'...."!  88 

Oomparative  receipts  and  ezpenses,  Pennsylvanlii  and  other  Omm,  58 

Oomptroller  General,      

Comptrollers  General,   , , . ,   16 

Connecticut,  tax  laws,   .    199 

Corporate  net  earnings,  tax  on,  .........    89 

Corporation  lioans,  tax  on     73 

Corporat  on  tax  and  bonus  paid.      44 

Corporations,  tax  on  capital  stock,   88 

CoifKiratlons— See  also  for  Value  of  Shares.— Paid  In  Value.— Net  Mm- 

Ings.— Exemption.— Debts.— Patents.— Dwelling  Houses,  etc   83 

Ojunt  es,  pCTBonal  property  tax  returned  to    48 

Counties  whsftt  €Mch  p«ld  to,  and  received  from  Che  State.     19 

SSJi?^*^"®'         °"         87 

Debt  of  Pennsylvania,   12-I!l 

Debt,  -State   S 

Debt,  statement  of,  .»   39 

Deeds,  tax  on   95 

Delaware,-  tax  laws,     109 

Dsbursements  and  Keceipts,  eomfMinson  of.     15 

DtetilJers  and  Brewers.     •.   93 

SSating  Rome  license   95 

Kscheats  ,                    .  i» 

Expenditures  and  Recelpt»,  1791-1906   81 

Fees  of  Public  'Officers.  ....    97 

.FertiliiePB;,  lax  on  aale  of »  ...     I * , .* [ .  M 

(my 


Wnes  and  Itenalties,  .. „. ,..,,,..,,.»,»,,„„,,,.,,. ,.,,,,.,,,,,.„,,., 
S^Sii^^  ij4c©iwe*,  ••••«•••••...•.•..•..,,,«,,,,,,,,,,»,,,,,,.,,,,,,, 

^lori'Cia.,  i8X  i&ws ,   . ,  -».#•»  4  , 

Funuture.  carriages  *iid  watches,  tax  ftbolinlied.   

uMWBl^t  tsx  laws  .......»,..,.,, 

Groan  Premiums  Domestic  Insurance  Oompaiiliss,  tax  on, 
^       i«     .  .      Foreign  Insurance  OomiiiMinies,  tax...  on, 

QroM  Receipts  of  Bankers  and  Brokers,  tax  on,   

Corporations,  tax'  on,   

notaries  Fu,lil.lc,  tax  on..,    

Mowei.,  tijces  paid  on,  ......... —  

.HMnting"  Licenswi,  „ . ., .  , , 

loano ,  tax  laws,  .....»...,,,...,,,, 

.Illinois,  tax  laws,   . ....   .. 

Indtan-a.  tax.  .li»Wfi  

Ml^'i?"^'  "Bliare  in  State's  .Receipts.     

.I.iidt¥id«al»,  tax  paid  by,    ,  ,  

.iMiininice  Ctem-piuittts,  Dona.estic,  tax  on  .sross  premiums,  . 

i\>reigii,  tax.  on  gross  premiums.  . 

iBleriiit:  Ceit..lflcat«s,    ,  

:a„...       .        Blste  Uciposlits,  •  *  *  ....  .  ..  . ,  , .  , ., ., 

*  15?*'  —   .  ••••«••••.•.-•.••.•.•.......«...,......  ,, 

.Alter flliick  AsMKlaftlons,  tax  on.  capital  stock,    

tudlcl*ry.  aitMttnt  paid  In  support  of  ,   

Keratucki',  tax ^  laws,  ....  —  ,  

Ijaii.QB,  sale  '(rf,  ....... . . . , , , , ,,,,,, , , , , , . 

Uffeiise.,  iliuctioneers* .,  ..•......••.«  

.Bllliarda ^  ..«.•..•.••.. . . . ,  , , , , . , , 

.^B^^^titl^ni ,.  ..................... .....  ........#............,.,,,.,, 

.Brewei*'  and  Dtetillen*,      , 

Brolr^ni* 

'Tf*'^~^*  "  •    ••••••••••......•.........•...•.....«».»  * . . . , 

^MtlUg  .H^UBe,  ...  « .  •  

^HUlllls,  

JeI1ISI.(I11.B      ..................... .... . , . ,  I ..»,».,«,,, ., 

Stf^l^^^^t     ...........  .......  a  ...... . . .  ..§,»...,.,..,,.,,,,,,,,,,, 

Ufuor.,  ani:Ou.nt  r«<.urn«d  to  local  trmsurers.,   

Mercantile,  ^  

i£iQoiiiariia.r  1  ne ,   ....... .j.  .  _,, , ,  „ 

pJJ'ISS   — . — .......... 

Itettoiwted  Butter  „ . . . 

HPOM«i.erB  ,  

...       .  Tlieatre,  Circus,  etc.  ,•.»...,.,« .... , , .......... 

Ii«lted^Piirt'iier8li,lpB,  tax  on  mpltml.  Mock..   

Miiuor  iJcepseii,  . . . ,  „ ,  

IJmuor  limnses,  amount  returned  to  IwMtl  treaaurera.  .... 

mmm  corporation,  tiR.  on,  , ,  

cototy  and  nuBlclpal,  tax  on.  

»        .*  JtT^i**     *       *  *  • "  •  •  •  •   •  •  .......... .  •  .  ....  ..  ................  . 

MCM  IMMiou ,  ^  State  aid  In  'rtductut,  . ....  ........ . . . 

UDUMami.  ta.x  laws,  ......,,,.,,.....,,,,,,,,,„,,.,,,.,,,  

.aiiunv,  ^ax  laws,  , , , , 

Maryland. ,  tax  laws,  •  • .  •  •  ..•»•.,.,...,,,.,.», , ,, , 

Massacnusett?! ,  tax  laws  

M«rcMit.ile  Licenses ,  , .  .■. , , , , .  

..Mic.nii^wp..»  tax  law'ii,  ......•«,..,.  

j^nn^MNft,  tMM  .laws,  .....,...«.,. 

•Bii|8tawp|ii2  '^^^  laww,   

.«iis0ouii,  lax  iiiwS',  .•....•....•..........,.,,.,,,,,.,,,,,,,..,„ 

IfontaiMi.  tax  laws 

.rr  ■« w  1  .....•.*..«...  

■i»2f»l    1  *••••■•••'•••••*••••*•••  

jpraxion&i  ■nau.KS,  ^tax.  'Ott,  •........•*♦...,««....,,,,,.,,,,,,,,,,, 

tSS^^^T^^j  tax  laiTOt  .«....••.,,.,, 

N€t  Barnlngs,  'tax;  on..,   ,...,.,...,„.....*..,,, 

^eviida.,  tax  laws,  . .     ,,,......,,„ , , , , ....... « ...  „ , , 

jwew  Hamnips'nire.  tax  laws,  

•  tax  lawn,  ••«......,..,..,,,,,,,  

New  Mexico,  tax  laws,  ,  ,,,,,  

New  Torii.  'ilax'  Mws 

wSIk  rf  appropHation  to,  ISIS-lIM,  

'SiLii ti? iTiit ! ?■  }^^^*  •'•  •••♦•*•  

.ijakota .  tax  laws ,  ..♦,*..«.,  

Jfolwrles^Wic,  tax  on  .gross  reeelpts,  ........  ........ 

WW'ary  Pufctic  Commiseions,  .............   

upiOi  lax.  iwiiw,,  ••••.•...,,.„•,,,,,,.,,(,.,,..,,,,,,,,,.,  J ,,,,,,, ,  


Ml 

Page. 

Oklalioma,  tax  laws,   130 

Ol6omid.r^<irifi0  £itc36IMW^f   »«••*»««■•••••«  •••••«■«•••••«.•••••«•«••  •••«•  100 

Oregon  I          1  jSLiVfi  f    •!>■.••«■     *  •««     •*>«*«««.•».«  <f  •«          44 .« » w    4  1.3]* 

Pamphlet  Laws ,   |8 

Peddlers'  and  Hawkeri'  License,  ,  ft 

Penal  Institutions,  amount  paid  to  support,   |l 

Personal  Property  tax  ,  ...*,...,.,,.   g3 

Personal  Property  Tax  Returned  to  CountieU,   M 

P^^oi    able,  &xim ,  Ijicense ,  ......i*. ..............•••««•...,...•...■.,«.«....,  93 

Public  Accounts,  Board  of   23 

"dNftbt  f  ttliA>t»6rii6]!iMt  (yt  ^   •  •  • « « 4  ■ « •  4  *  4  • « •  *  *  *  • '« 4  •  4^  • « •  *  4  *  •  • « • » 4  * « •  • «  '39 

Grounds  a.nd  Building*,  Board  of   8S 

XjlOdrll'S     of     SttdiltCii^  t        ••••«••••«••••>•«•«••••    ••■W44»4«*»4«*H»««*a4*44*4  'SMk 

Officers,  fees  of,   g7 

Schools,  amoumt  paid  for  support  of,  IIKJB.  .,    47 

Schools,  appropriaUon  to,  1835-1906,     il 

Real  Hitate,  taxes  paid  on,   .,    62-63 

Receipts  and  Disbursements,  comparison  of,   IB 

Receipts  and  Expenditures,  1791-1905,   ...    81 

Receipts  and  EJxpenfies,  Pennsylvania,  oomipared  witli  dther  States,...  Si 

ICg^ uiix3.6'd  O^&sli f  •«  •  ••••••••••••••  ••■•••••••••••••••••444«44# 4  4  Wi 

Register  General,  act  creajting  office  of,   u 

Registers  General ,   •...••.■.........•.........»...............,......,,....,«,  %fi 

Relief  Notes,    

Renovated  Butter  Licenses,      '.,  101 

Revenue  Commissioners,  Board  of,   ....  ...     23 

Rhode  Island,  tax  laws   131 

Schools,  appropriation  to  public,  1835-1906   |7 

Pu  blic ,  amount  paid  for  support  of,  1905,   .............  47 

State  Normal,  appropriation  to,  1876-1906,  ...    60 

Township  High,  amount  paid  for  support  of.  1S06.   46 

,         Townrtilp  Hirh,  appropriation  to.  mi-lJHMi,    51 

Sinking  Fund,  ...     

S'^S"^  S?*"^'  balances,    ,                                                -  63 

SinktniT  Fund  Oommlasloners,  Board  of,    26 

goJdI«rs'  License    95 

Soldiers'  Orphans,  amount  paid  for  support  of,   46 

Soldiers'  and  Sailors'  Home,  amount  paid  for  support  of    44 

Soldiers'  and  Sailors'  Home,  Board  Trustees,       28 

South  Oarolina,  tax  laws   . .........    131 

South  Dakota,  tax  laws,  *...«..........  ..*..*.,....,.,.,...,..,...,  182 

Sta,te,  what  it  paid  to,  and  received  from,  the  counties,   !.  40 

B&^lcs,  tax  on ,   58 

5®^*,    •*    30 

Deposits,  interest  on,       82 

Military  Board ,   25 

HMTOAl  Schools,  appropriation  to.  1876-1906    60 

®urers  •.•.••..................»..,•..,,.,...,....,,  17-18 

Treasury,  balances  in,       32 

Tax  paid  by  individuals,  ....  ,      28 

Taxation  Local,  State  aid  In  reducing,      33 

Tennessee,  tax  laws,     m 

Texas,  tax  laws,   m 

Theatre,  Circus,  &c..  License  .!....*!.  fl5 

Township  High  Schools,  amount  paid  for  support  of,  1905,  m 

Township  High  Schools,  appropriation  td,  1001-1906   61 

Trades  and  Occupations,  taxes  paJd  on,     62-63 

Tiust  Companies,  tax  on,      n 

uxan,  tax  laws,   184 

Verm  on  t ,  tax  laws ,   , ,  ..».....,..,..  136 

\irgi ma.,  tax  laws,   136 

warrants ,   14 

Washington    tax. laws,      ijg 

West  Virginia,  tax  laws.        i|f 

Wills,  Writs  Deeds,  tax  on,   86 

Wisconsin    tax  laws,     ^.   127 

Writs,  Wills,  Deeds,  tax  on   S6 

Inryoinlns^ ■  tax  lawB:*   ,   138 


COLUMBIA  UNIiniSITY  LIBRARIIS 

nil  kotk  !■  iot  MitiM       Mtated  Miw,  or  at  tlM 
qipiftliin  fltf  m  mam  pti  Hi  mm  Wmm§m  hmmmkm,  m 

t 

- — 1 

(lH) 


NEH 


OCT  211994 


^yM^l'^yN'VERSITY  UmARIES 


■I* 

% 


0658 


P388 


.  ,,.fS88i  -   

I^nnsylvgyaift,.  

CompQX] 

idium  and  ^kci 

story  of 
with 
debt • • • 

taxatiom  in  PennsjlTania 
statiBtlos  of  the  public 

i 

 m 

t 

 »  -«™   < 

.  1  


* 


